JUDGMENT

B.P. Jeevan Reddy, J.-A simple measure by the State of Uttar Pradesh has invited the wrath of Article 301 read with 304(a) of the Constitution of India. Two notifications were issued by the Government of Uttar Pradesh on December 1, 1973. The effect of these two notifications was that exercise books made from paper purchased within Uttar Pradesh were exempt from sales tax whereas all other kinds of exercise books were liable to sales tax @ 5%. The High Court dealt with three categories of cases, (1) exercise books made from paper purchased within Uttar Pradesh. [Sale of paper within Uttar Pradesh attracted sales tax @ 5%], (2) exercise books made outside the State of Uttar Pradesh and brought into and sold in Uttar Pradesh and (3) exercise books made in Uttar Pradesh but out of the paper purchased from outside the State of Uttar Pradesh. The High Court has held that insofar as the second category is concerned, it is hit by Article 301 read with Article 304(a). So far as the third category is concerned, the High Court did not find fault with it. It declared that "Notification No. 6624 insofar as it imposes sales tax on the import of exercise books is violative of Article 301