JUDGMENT

1. This is a case stated under Sec. 11 of the U.P. Sales Tax Act (hereinafter referred to as he Act. The question referred is :

"Whether powerloom would fall under the term cloth manufactured by mills mentioned at Sl. 2, of List I of Part I of the Schedule issued under Not. No. ST-117/X-923-1948, dated June 8, 1948."

2. The relevant year of assessment is 1950-51. The dealer manufactures cloth on power looms and also imports cloth. The dealer claimed that the cloth manufactured on power looms did not fall within Serial No. 2 of the notification No. ST-117'X-923-1948, dated June 8, 1948, issued under the powers conferred under Sec. 3-A of the Act. The relevant portion of this notification reads: -

"........ proceeds of sale of goods entered in column 2 of the schedule hereto shall not be included in the turnover of any dealer except at the point in the series of sales by successive dealers mentioned in column 4 thereof under the circumstances shown in column 2 thereof..........."