JUDGMENT

B.P. JEEVAN REDDY, J.- A common question arises in these matters. Civil Appeal No. 1635 of 1987 is preferred against the judgment of Allahabad High Court allowing Writ Petition (C) No. 914 of 1986 filed by the Union of India. Civil Appeal No. 5021 of 1989 is preferred against the judgment of the same High Court in Writ Petition (C) No. 2858 of 1987 (filed by the Northern Railway City Booking Agency and another) allowing the writ petition following the judgment in Writ Petition (C) No. 914 of 1986. The writ petitions were filed later saying that they raise the very point involved in Civil Appeal No. 1635 of 1987. The matter arises under the Uttar Pradesh Sales Tax Act. It would be enough if we refer to the facts in Civil Appeal No. 1635 of 1987 and indicate how the common question of law arises.

2. Writ Petition (C) No. 914 of 1986 was filed by (1) Union of India through General Manager, Northern Railway and (2) City Booking Agency, Bhoosa Toli, Kanpur, represented by M/s Komal Prasad Ashok Kumar. The respondents to the writ petition were the sales tax officials of Uttar Pradesh in addition to State of Uttar Pradesh. The Union of India asked for quashing the order of the Dep