Judgment

KAPUR, J. : (Majority view : S. K. Das, A. K. Sarkar, M. Hidayatullah N. Rajagopala Ayyangar and J. R. Mudholkar, JJ.) This judgment will dispose of two matters which arise out of the same proceedings under the U. P. Sales Tax Act (1) a petition under Art. 32 and (2) an appeal against the judgment and order of the High Court of Allahabad passed in proceedings taken under Art. 226 of the Constitution.

2. One of the questions that arises in these two matters is the same which arose and has been decided in W. P. No. 79 of 1959 in which the judgment has been delivered today.

3. The facts giving rise to these two matters are these: The petitioner firm is a partnership firm carrying on business of selling biris and although its principal office is at Nadiad (Bombay State) it has a branch office at Agra in U. P. where biris manufactured by it are brought and sold. The firm was registered as a dealer under S. 8 of the U. P. Sales Tax Act (Act 15 of 1948) hereinafter called the Act under which a notification giving exemption in regard to sales tax on certain articles was notified by a notification of December 14, 1957, which has been set out at another place in this judgment. On Fe