Judgment

SABYASACHI MUKHARJI, J. : - Notice was issued on this special leave application stating that the matter would be disposed of finally at the notice stage itself. None has appeared pursuant to the notice. We have considered the matter and heard Shri Manchanda, counsel for the petitioner. Special leave is granted and the appeal is disposed of by the judgment herein.

2. This appeal arises from the judgment and order of the High Court of Allahabad, dated 18th August, 1982. The said judgment was delivered on a revision application filed before the High Court. The application related to the assessment year 1977-78 under the U.P. Sales Tax Act. The first question involved before the High Court of Allahabad was whether the purchase of pulses effected by the assessee prior to 1-5-1977 could be subjected to tax under Section 30(2) of the Sales Tax Act. The Tribunal held that these could be so subjected.

3. The High Court referred to the Notification No.ST-III-2712/X-6(2)-77 U.P. Act XV-48-order-77 and held that the contention of the assessee could not be accepted that he had purchased the pulses in question before 1st May, 1977. There was no dispute on this contention raised subsequentl