KALIKA PRASAD HANUMAN DAS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution. The prayer contained in the petition is that a writ of certiorari may be issued quashing four assessment orders, one dated 19th August, 1961, and the other three all dated 25th November, 1961, under the U.P. Sales Tax Act for the assessment years 1956-57, 1957-58, 1958-59 and 1959-60.

(2.) The petitioner is a Hindu undivided family and is the manufacturer of fine silver wire which it describes as "thread" and which it alleges that it sells as kalabattu. In the four assessment years in question it has been assessed on its turnover of this silver wire. It claims that under Notification No. ST-911/X, dated 31st March, 1956, issued under Section 4 of the U. P. Sales Tax Act, kalabattu having been exempted from payment of sales tax, it was not liable to payment of sales tax on its turnover of silver wire.

(3.) Item No. 32 of List II of the said notification is : Kalabattu manufactured in Uttar Pradesh when sold by the manufacturers thereof.