RAM PRAKASH AND SONS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) In these petitions under Article 226 of the Constitution, the common question that arises for determination, is the rate at which aluminium wares are subject to sales tax under the U.P. Sales Tax Act, 1948 (hereinafter called the Act).

(2.) The petitioners are dealers in aluminium wares. Their case is that the rate at which sales tax is leviable on aluminium wares is only 31/2 per cent, whereas the sales tax authorities have been demanding from them sales tax at 7 per cent on aluminium wares.

(3.) In order to appreciate the rival contention of the parties, it is necessary to set out the relevant provisions of the Act, the course of amendments thereof and the relevant notifications under the Act.