GANGA RAM SITARAM Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) Two learned Judges of this court in CST v. Gouti Bandhu held that Explanation II to Section 3-D of the U. P. Sales Tax Act, 1948 could not be given retrospective effect. The attention of the bench was not drawn to the earlier judgment of a bench of four learned Judges of this court in Hiralal Rattanlal v. State of U. P. where this provision was held to be retrospective. For the purposes of these appeals, it is relevant to consider whether or not the said Explanation has retrospective effect. It is appropriate, in the circumstances, that the appeals should be heard by a bench of five learned Judges. The papers shall be placed before the Hon'ble the chief justice for appropriate directions.