JUDGMENT

RANGANATHAN, J.:—Taking a cue from the decision of this Court in Goodyear India Ltd. v. State of Haryana, (1990) 2 SCC 71 : (AIR 1990 SC 781), to which I was a party, a contention has been raised, in these appeals and writ petitions, that corresponding provisions of the Gujarat Sales Tax Act, the U. P. Sales Tax Act and the Andhra Pradesh General Sales Tax Act, are ultra. vires the powers of the State Legislature insofar as they seek to levy a purchase tax in certain circumstances. My learned brother, Jeevan Reddy, J., has discussed the provisions and contentions elaborately and exhaustively in his judgment. It is unnecessary for me to set out over again the statutory provisions considered in Goodyear or those which are challenged in these petitions and appeals or the details of the decision in Goodyear as these have been discussed in great detail in the judgment of my learned brother. I, however, think that I owe it to myself to add a separate judgment as I was a party to Goodyear and explain my views on the provisions presently under challenge in the light of what has already been stated by me in Goodyear.

2. So far as the U. P. Sales Tax Act is concerned, I do not think