Judgment

Ruma Pal, J.—Leave granted in special leave petitions.

2. The dispute in this case is whether germinated barley or malt is a cereal for the purposes of three notifications. Malted barley is barley which is soaked in water and upon germination, dried. The first notification is issued under Section 3D of the U.P. Sales Tax Act, 1948 read with Section 21 of the U.P. General Clauses Act, 1904 and is dated 30th May, 1975. It provided that with effect from 18th June, 1975 the turnover of first purchases of inter alia foodgrains includ­ing cereals and pulses but excluding Sawan, Kodon, Mandua, Kakun, Manjhri (or Ankri), Kutu, Ramkana and Paddy would be liable to tax under clause (b) of sub-section (1) of Section 3D at the rates men­tioned against it.

3. The second Notification is dated 11th September, 1976. This notifi­cation was issued under sub-section (2A) of Section 3A of the UP Sales Tax Act, 1948. It provided that with effect from 11th September, 1976 the ­turnover in respect of foodgrains (including cereals and pulses) other than cereals and pulses as defined in Section 14 in the Central Sales Tax Act, 1956 shall be liable to tax at the reduced rate of 4% at the point of sale