Judgment

SABYASACHI MUKHARJI, J. :- Special leave granted. The appeal is disposed of by the judgment herein.

2. The appeal relates to the assessment year 1976-77, period being 1-4-76 to 3-1-77 under the U.P. Sales Tax Act 1948 (hereinafter called the Act). The dealer runs a Roller Flour Mills under the name and style of M/s. Mool Chand Shyam Lal Roller Flour Mills, Agra in which Atta, Maida, Suji, Bran and Refraction are manufactured. For the manufacture of Atta, Maida and Suji the wheat is supplied by the Food Corporation of India and Regional Food Controller under the U.P. Roller Flour Mills (Regulation of Use of Wheat) Order. The sale price of the said wheat products i.e. Atta, Maida, Suji has been fixed by the State Government from time to time under U.P. Roller Flour Mills (Ex-Mill Price Control) Order, 1975 under the notifications issued by the Government. The State Government has further issued the Notification No. ST.4602/29-Wheat-127/175 dated 28th June, 1975 under the U.P. Roller Flour Mills (Ex-Mill Price) Control Order, 1975 fixing the ex-mill price of the sales of wheat products and also authorised the mills in the said notification to realise the proportionate amount of