JUDGMENT

Sen, J.--This case arises out of a Gazette Notification dated 9th January, 1970 issued by the Government of Uttar Pradesh granting exemption from payment of sales tax to various newly set up industrial undertakings.

The notification was to the following effect :-

"Whereas, it has been brought to the notice of State Government that the Seven Industrial Units mentioned in Schedule below have started the manufacture of goods mentioned in Column II of the Schedule with effect from the date noted against each;

And, whereas, the State Government is of opinion that it is necessary so to do for increasing the production of the said goods manufactured by the said Industrial Units;

Now, therefore, in exercise of the powers under section 4-A of the U.P. Sales Tax Act, 1948 (U.P. Act No. 8.XV of 1948), the Governor is pleased to declare that the turnover in respect of the said goods manufactured by the said Induatrial Units shall be exempt from payment of sales tax for a period of three years with effect from the date of publication of this notification in the official Gazette;

SCHEDULE

Sl. Name of the Goods manu- Date of No. Ind