Jagdish Sahai, J.
1. These two references have been made at the instance of the Commissioner, Sales Tax, U.P. The assessees in the references are M/s. Nihal Chand Hans Raj, Kanpur (hereinafter referred to as the dealer). The two references relate to the assessment years 1958-59 Section 1959-60. The question referred is common in both the references. It reads:-
Whether besan (atta of gram dal) is taxable under Section 3-A Section that too at the stage of manufacture or import Section not otherwise ?
2. Notification No. ST-6069-1097-56 dated 30th September, 1956, reads :
In exercise of the powers conferred by Section 3-A of the U.P. Sales Tax Act, 1948 (U.P. Act No. XV of 1948), as amended from time to time, Section in supersession of Notification No. ST-909/X, dated March 31, 1956, the Governor of Uttar Pradesh is pleased to declare that, with effect from October 1, 1956, the proceeds of sale of atta, maida Section suji shall not be liable to tax except-
(a) in the case of atta, maida Section suji manufactured in Uttar Pradesh, at the point of sale by the roller flour mills (other than chakkis) Section
(b) in the case of atta, maida Section suji imported from outside Uttar Pradesh, at the point of sale by the importer ;
and the Governor is further pleased to declare that such turnover shall, with effect from the said date, be taxed at three pies per rupee.
3. Relying on this notification the dealer contended before the sales tax authority that inasmuch as besan, the turnover of which is sought to be taxed, was locally purchased, it was not taxable. The assessing authority rejected the submission Section made the assessment. The Assistant Commissioner (J.), however, allowed the appeals of the dealer relating to the years mentioned above. The Commissioner, Sales Tax, filed revision applications before the Judge (Revisions). The same were dismissed, but as already said earlier, at the instance of the Commissioner, Sales Tax, these two references have been made.
4. Besan is nothing but fine gram flour. In our opinion, therefore, it is comprehended in the word 'atta' as used in the aforesaid notification.
5. Our answer to the question referred is in the negative, in favour of the assessee Section against the Commissioner, Sales Tax. The Commissioner, Sales Tax, shall pay the dealer a sum of Rs. 100 by way of costs of these references.