M. C. AGARWAL, J. ( 1 ) BY this revision petition under Section 11 of the U. P. Sales Tax Act, 1948 (hereinafter referred to as "the Act") the dealer revisionist challenges an order dated February 13, 1989 passed by the sales Tax Tribunal, Kanpur Bench-1, Kanpur Camp, Jhansi whereby it dismissed the dealers second appeal No. 167 of 1985. ( 2 ) I have heard Sri Rakesh Kumar Agarwal, learned counsel for the revisionist and Sri U. K. Pandey, learned Standing Counsel for the respondent. ( 3 ) THE revisionist deals in tendu leaves that are purchased from the Forest department and are then sold by him. While selling the tendu leaves to the dealer the Forest department charged sales tax on the sale price of tendu leaves on which sales tax is leviable at the point of sale by a manufacturer or importer. Admittedly, the tendu leaves in question were not imported from outside the State of Uttar Pradesh and were purchased from the Forest department of the State of uttar Pradesh. Under the agreement with the Forest department the dealer collected tendu leaves and, therefore, the Sales Tax Department took the view that the dealer was a manufacturer within the meaning of Section 2 (ee) of the Act and consequently when it sold the goods the turnover was liable to tax. This view was challenged by the dealer revisionist but without any success. The word "manufacture" and "manufacturer" have been defined in the Act as under ; "2 (e-l) manufacture means producing, making, mining, collecting, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods ; but does not include such manufacture or manufacturing processes as may be prescribed. " "2 (ee) manufacturer, in relation to any goods means the dealer who makes the first sale of such goods in the State after their manufacture and includes a dealer who sells bicycles in completely knocked down form. " ( 4 ) IN Sales Tax Revision No. 671 of 1988 (Commissioner, Sales Tax v. Patel Bechar Bhai Lallu bhai) decided by me on, November 13, 1995 in which the facts were identical, I held that the dealer to be a manufacturer because admittedly, the tendu leaves were collected by it. " ( 4 ) IN Sales Tax Revision No. 671 of 1988 (Commissioner, Sales Tax v. Patel Bechar Bhai Lallu bhai) decided by me on, November 13, 1995 in which the facts were identical, I held that the dealer to be a manufacturer because admittedly, the tendu leaves were collected by it. Similar is the position in the present case but reliance is placed on a later judgment by another single Judge of this Court in Sales Tax Revision Nos. 673, 674 and 675 of 1988 decided on January 20, 1997 (Commissioner, Sales Tax v. Damodar Dass and Sons 1997 UPTC 470) in which in view of the provisions of the U. P. Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1972 and the Rules framed thereunder, the court took the view that the act of collection of tendu leaves was done as an agent for the State and, therefore, the State was a manufacturer. The provisions of the Act show that the Act was intended to create State monopoly in the purchase and distribution of tendu leaves. Section 5-A of the Act provides that the State Government or an officer empowered by it may permit. . . . . . . a person to whom the State Government has sold or with whom it has agreed to sell tendu leaves to collect the same on its behalf directly from the grower of tendu leaves, on payment of price thereof. In respect of tendu leaves to grow on land which is vested in the State government the State Government is the grower. Sub-section (3) of Section 5-A then says that a person authorised under Sub-section (1) shall be deemed to be an agent for all or any of the purposes of this Act as may be prescribed. Rule 3-A of the U. P. Tendu Patta (Vyapar viniyaman) Niyamawari, 1972, provides that a person who has been appointed as a purchaser may be issued a permit in form "q" by the Divisional Forest Officer authorising him to collect tendu leaves from the growers of the particular unit of which he is a purchaser. Sub-rule (2) of rule 3-A reiterates that the said purchaser shall be deemed to be an agent for the purposes of clauses (1) and (b) of Sub-section (1) of Section 5 of the Act. Sub-rule (2) of rule 3-A reiterates that the said purchaser shall be deemed to be an agent for the purposes of clauses (1) and (b) of Sub-section (1) of Section 5 of the Act. Rule 10 contemplates an issue of certificate of sale by the State Government or its officer or the agent to any one to whom the tendu leaves are sold. Forms M and R contain the terms of agreement of sale of tendu leaves between the Government and the purchaser and one of the terms prescribed speaks about the liability of the purchaser to pay sales tax which is payable by the Forest department in accordance with the provisions of the U. P. Sales Tax Act. These are statutory provisions and have to be read in harmony with the provisions of the U. P. Sales Tax Act. The Act that the statute provides that the proposed purchaser while collecting the tendu leaves be treated as an agent of the State Government shows that the State wanted to remain the owner of the goods until they were formly delivered to the buyer and, therefore, the collection of tendu leaves did not make the collector the owner thereof. Consequently, it was the State that has to be treated as a manufacturer and it is on that basis that the statutory agreement provides for payment of sales tax by the purchaser to the State of Uttar Pradesh which has to pay it to the sales tax department. It may be mentioned that in the earlier case decided by me the provisions of the aforesaid Act and Rules were not brought to my notice. Accordingly, agreeing with the view taken by this court in Damodar Dass and Sons 1997 UPTC 470. I hold that the revisionist was not a manufacturer and no tax was leviable on its turnover on the sale of tendu leaves. ( 5 ) THIS revision petition is, accordingly, allowed and setting aside the Tribunals order dated february 13, 1989 it is ordered that the Tribunal shall decide the aforesaid appeal in accordance with this judgment. .