JUDGMENT Honble Prakash Krishna, J.—These are three revisions under Section 11 of the U.P. Trade Tax Act relating to the assessment years 1990-1991, 1991-1992 and 1992-1993. 2. The applicant is a registered dealer and is carrying on the business of manufacturing and selling of match boxes. For the assessment year 1990-1991 the original assessment order was framed on 28th of March, 1995 which was sought to be revised under Section 21 of the U.P. Trade Tax Act, on the ground that certain part of the turnover has escaped assessment. The tax on the sale of 2242.325 cases of match boxes which were given free of cost by the applicant to its dealer and the said dealers received the price of those match boxes by way of sale to third person as bonus, was not included in the turnover while framing the original assessment proceedings. For the assessment years 1991-1992 and 1992-1993, in the original assessment proceedings, the claim of dealer that it gave 1831.50 cases of match boxes and 1483.90 cases of match boxes to its dealer free of cost by way of sale promotion, was held to be taxable at the hands of the dealer by the assessing authority. All the above three orders were subject-matter of challenge in the appeals which were allowed by the first appellate authority and the orders of the first appellate authority have been set aside and the orders of the assessing authority have been restored by the second appellate authority i.e. the Trade Tax Tribunal by a common order under revisions. 3. In the memo of revision although number of questions have been sought to be raised but the main point mooted is whether the packets of match boxes given by the dealer as free gifts to its purchasers under the sale promotion scheme would amount to “sale” as contemplated under Section 2 (h) of the U.P. Trade Tax Act or not. 4. Shri Bharatji Agrawal, learned Senior Counsel appearing on behalf of the applicants, submits that looking to the definition if ‘sale’ as defined under Section 2 (h) and definition of “turnover” under Section 2 (i) of the U.P. Trade Tax Act, the free gifts of match boxes given by the dealer to its purchasers would not amount to ‘sale’. 4. Shri Bharatji Agrawal, learned Senior Counsel appearing on behalf of the applicants, submits that looking to the definition if ‘sale’ as defined under Section 2 (h) and definition of “turnover” under Section 2 (i) of the U.P. Trade Tax Act, the free gifts of match boxes given by the dealer to its purchasers would not amount to ‘sale’. Elaborating the argument, he submits that the ‘sale’ as defined under Section 2 (h) of the Act means any transfer of property in goods (otherwise than by way of mortgage, hypothecation, charge or pledge) for cash or deferred payment or other valuable consideration. He further submits that in the case on hand, it is admitted to the department that no cash or deferred payment or other valuable consideration was received by the dealer applicant in respect of match boxes supplied by it to the distributors under the sale promotion scheme. The phrase “other valuable considerations” should be interpreted in the light of preceding words “cash or deferred payment”. Reliance was placed on a Constitution Bench decision of Apex Court in Devi Das Gopal Krishnan and others v. State of Punjab and others, (1967) 20 STC 430. 5. The learned Standing Counsel, on the other hand, supports the impugned order of the Tribunal and submits that the controversy is squarely covered by another judgment of the Apex Court in the case of E.l.D. Parry (I) Ltd. v. Assistant Commissioner of Commercial Taxes and another, 2000 U.P.T.C. 536, relied by the Tribunal in the impugned order. 6. Considered the respective submissions of the learned counsel for the parties and perused the record. The word ‘sale’ has been defined in Section 2 (h) of the U.P. Trade Tax Act. It means any transfer of property in goods for cash or deferred payment or other valuable consideration excluding mortgage, hypothecation, charge or pledge, inclusive of other transfers as mentioned in clauses (i) to (iv). The “turnover” means the aggregate amount for which the goods are supplied or distributed by way of sale or by a dealer, either directly or through another on his account or on account of others, whether for cash or deferred payment or other valuable consideration. 7. The “turnover” means the aggregate amount for which the goods are supplied or distributed by way of sale or by a dealer, either directly or through another on his account or on account of others, whether for cash or deferred payment or other valuable consideration. 7. The contention of learned Standing Counsel for the department is that free supply of match boxes under the sale promotion scheme will be included within the definitions of ‘turnover’ as mentioned in Section 2 (i) of the U.P. Trade Tax Act. The said point needs consideration. It may be noted that the phrase “cash or deferred payment or other valuable consideration” is common in the definition of sale and ‘turnover’. It is an acknowledged legal position that the concept of ‘sale’ as understood under the Sales of Goods Act is applicable under the U.P. Trade Tax Act. A dispute arose under the cognate Act namely Punjab General Sales Tax Act before the Apex Court in the case of Devi Das Gopal Krishnan and others (supra) with regard to the meaning of expression "other valuable consideration", in connection with the vires of certain provisions of the said Act. The Constitution Bench of the Apex Court after examining the scheme of the Sales Tax Act and also taking into consideration the expression price as "money consideration", reached to the conclusion that although the expression "valuable consideration" has a wider connotation but the said expression is also used in the same collection of words in the definition of ‘sale’ in Section 2 (h) of the Punjab General Sales Tax Act. The expression "valuable consideration” must bear the same meaning as ‘cash or deferred payment as ‘valuable consideration’ takes colour from the preceding expression ‘cash or deferred payment’. It has concluded therein that it can only mean some other monetary payment in the name of ‘cash or deferred payment’ and it does not take in anything other than monetary consideration. It means something as cheque, hundi or the like. 8. The above restricted meaning was assigned with a view to hold that clause (ff) of Section 2 of Punjab General Sales Tax Act is not void for legislative incompetence. 9. In my considered view, the ratio as delineated in the aforesaid case by the Apex Court has application to the expression valuable consideration used under Section 2 (h) of the U.P. Trade Tax Act. 9. In my considered view, the ratio as delineated in the aforesaid case by the Apex Court has application to the expression valuable consideration used under Section 2 (h) of the U.P. Trade Tax Act. In other words, if no cash or deferred payment has been received by a dealer in respect of transfer of property in goods, it would not amount to sale within the meaning of Section 2 (h) of the Act. Having held so, coming to the facts of the present case, it may be noted that it is not the case of the department that the dealer applicant has received any ‘cash or deferred payment’ in respect of supply of free gifts of match boxes to its customer. This being so, one of the ingredients of sale as defined under Section 2 (h) of the Act, for "cash or deferred payment" or for "valuable consideration" is lacking in the present case and as such the view taken by the Tribunal that the applicant is liable to be taxed under the Act, in respect of such match boxes is incorrect in law. So long as all the ingredients of sale, are not fulfilled the transaction will not amount to sale and will not be liable to be taxed under the provisions of the Sales Tax Act. 10. The Tribunal has mainly relied upon a judgment of the Apex Court in support of its order in the case of E.I.D. Parry (I) Ltd. (supra). The dealer therein was manufacturer of sugar. It gave planting subsidy to sugarcane growers to ensure sufficient supply of sugarcane. The agreement provided that delivery of sugarcane shall take place at the factory gate. The dealer undertook to pay the transportation charges to the sugarcane growers, who brought sugarcane beyond 30 kilometers to the dealer’s Unit. On these facts, it was held that the planting subsidy was relateable to the supply of the sugarcane and it formed the part of turnover. The transport subsidy was part of consideration for which sugarcane was received. The said case is distinguishable as the fact situation as existed therein was quite distinct and different. It is to be noted that there was payment of transport subsidy by the dealer in terms of money to sugarcane growers though it was paid by the dealer to the transporter. The said case is distinguishable as the fact situation as existed therein was quite distinct and different. It is to be noted that there was payment of transport subsidy by the dealer in terms of money to sugarcane growers though it was paid by the dealer to the transporter. The payment of transportation charges by way of subsidy was held to be part of turnover under the provisions of Tamil Nadu General Sales Tax Act. The said case is distinguishable for the simple reason that in the case on hand there is no payment in terms of money by the dealer applicant. Rather the case is otherwise. It is a case where certain match boxes were given by the dealer to its distributors free of cost i.e. by way of gifts. The idea was that such distributors would sell those match boxes and they will appropriate its price in their account, which will amount bonus to them. The fact remains that in respect of such free gifts of match boxes, the dealer has not received any payment either in the form of cash or deferred payment. Broader sense of valuable consideration as understood under the Sales of Goods Act, it can possibly be said that transfer of property in goods namely free match boxes is with consideration. But in view of authoritative pronouncement of the Apex Court in the case of Devi Das Gopal Krishnan (supra), the words valuable consideration have been used in restricted sense, meaning thereby in the sense of cash or deferred payment. The reliance thus, placed by the Tribunal in the case of E.l.D. Parry (I) Ltd. (supra) is misplaced one and the ratio laid down therein is not applicable to the facts of the present case. 11. In view of the above discussion, I find sufficient force in the revisions and the view taken by the Tribunal, therefore, on the interpretation of word sale cannot be sustained. The attention of Tribunal was not drawn towards the earlier Constitution Bench decision of the Apex Court in the case of Devi Das Gopal Kishnan (supra). It is not necessary to discuss the other two cases namely Indian Steel Wire Product Ltd. v. State of Madras, (1968) 21 STC 138 and State of Rajasthan v. Chemist Association, (2006) 6 SCC 773 relied upon by the applicant. 12. It is not necessary to discuss the other two cases namely Indian Steel Wire Product Ltd. v. State of Madras, (1968) 21 STC 138 and State of Rajasthan v. Chemist Association, (2006) 6 SCC 773 relied upon by the applicant. 12. Viewed as above, all the three revisions succeed and are allowed by deciding the question of law involved therein in favour of the dealer applicant holding that the supply of free match boxes to its distributors under the Sale Promotion Scheme does not amount sale. 13. The revisions succeed and are allowed with cost of Rs. 2,000/- (Rupees Two Thousand only) in all. ———