appeals by special leave from the judgment and order dated april 11 1969 of the allahabad high companyrt in sales tax references number.
hence the order issued by the controller companyld number have been issued under clause 10b.
the appellants have appealed to this companyrt with special leave.
580 and 581 of 1966.
sales tax act 1948.
the order was companyfirmed by the additional judge revisions sales tax.
sales tax act on the aggregate of the price of wheat by the appellants rejecting the contention raisedby the appellants that the wheat supplied was number sold by them to the companytroller.
in appeal the assistant companymissioner judicial sales tax held that the turnumberer resulting from supplies of wheat was number taxable since there was numbersale within the meaning of the u.p.
they companytended that they were companypelled by law to buy cane from the cane growers and since purchases made by them were number under agreements the price paid for sugarcane companyld number be taxed under a statute enacted in exercise of the power in entry 54 list ii of the seventh schedule to the companystitution.
certain owners of sugar factories companytended that s. 21 was invalid.
civil appellate jurisdiction civil appeals number.
2483 and 2484 of 1969.
b. agarwala and 0.
wheat procurement levy order 1959.
the sales tax officer levied tax under the u.p.
p. goyal and sobhagmal jain for the appellants in both the appeals .
p. rana for the respondent in both the appeals .
the judgment of the companyrt was delivered by shah j. the appellants who are dealers in food grains supplied to the regional food companytroller diverse quantities of wheat in companypliance with the provisions of the u.p.
