JUDGMENT

Rajendra Babu, J.-In these batch of cases, the question for consideration is the interpretation of Section 39 of the Uttar Pradesh Sales Tax (Amendment) Act, 1995 (U.P. Act No. 31 of 1995) (hereinafter referred to as the Amendment Act ). The turnover in respect of rectified spirit and denatured spirit was held to be non-taxable under the U.P. Sales Tax Act, 1948 (hereinafter referred to as the Principal Act ) by the Trade Tax Tribunal, Muzaffar Nagar (hereinafter referred to as the Tribunal ) in respect of assessment years 1974-75 to 1983-84, except 1977-78, as there was no levy on such items at the relevant point of time. An application was filed by the Department before the Tribunal for review on the basis of the amendment of Sections 3-A and Section 4 of the Principal Act as amended by the Amendment Act. By amendment to Section 3-A of the Principal Act, a specific clause was added to bring the turnover of alcohol as defined under the United Provinces Sale of (Motor Spirits, Diesel Oil and Alcohol) Taxation Act, 1939, amongst other goods, at such point and at such rate not exceeding twenty six percent, as the State Government may, by notification declare. The result is