Judgment

HEGDE, J. : This is an assessee s appeal by certificate, arising from a writ petition filed by the appellant in the High Court of Allahabad. The appellant is a partnership firm carrying on business of manufacturing flour etc. The dispute in this case relates to the sales tax levy on the appellant for four different periods viz. from (1) 1-4-1956 to 30-9-56; (2) 1-10-1956 to 31-3-1957; (3) 1-4-57 to 31-3-58 and (4) 1-4-58 to 31-3-59.

2. In the writ petition the assessee challenged the validity of 2 notifications issued by the Government of U. P. The first of those notifications was published as Notification. No. ST-909/X dated March 31, 1956 and the second was published as Notification No. ST-6069/X-1097-57 dated September 30, 1956. The High Court came to the conclusion that though the first notification was struck down by that Court earlier, it has now been revalidated by U. P. Sales Tax (Validation) Act, 1958 and hence the validity of that notifiiation is not open to challenge. It upheld the contention of the appellant that the second notification No. ST-6069/X-1097-57 dated September 30, 1956 is invalid. But in view of its conclusion that the first notification has been pr