STATE OF UTTAR PRADESH Vs. UNIVERSAL EXPORTERS

JUDGEMENT

(1.) Section 3AA and Section 3AAA of the Uttar Pradesh Sales Tax Act, 1948, at the relevant time read thus :

(2.) Two learned Judges of the High Court having differed on the writ petition, it was referred to a third learned Judge. The third learned Judge agreed that the writ petition should be allowed. Hence, this appeal by special leave at the instance of the State.

(3.) The assessee not having appeared, we thought it necessary to appoint amicus curiae, and we are obliged to Mr. R. F. Nariman for having assisted the Court as such.