Judgment

RANGANATH MISRA

( 1 ) THESE are three appeals by special leave petitions relating to the periods 1967-68, 1968-69 and 1969-70 for purposes of assessment of sales tax under the Utter Pradesh Sales Tax Act. The appellant is a dealer in weights and measures. At the relevant time the Statute authorised the State Government to make a deviation from the general Scheme of multi-point taxation by notifying that sales of such items as were included in the notification would be liable to single-point tax. The State Government, in exercise of such power under S. 3-A of the Act by notification No. ST-4124-X-950 (12), 1967 dated 31/07/1967 provided that sale of "mill stores and hardware" would be exigible to single-point tax and as against the general rate of 3 Per Cent the same would be liable at 6 Per Cent. Several representations were made by dealers in weights and measures to their association for clarification from the authorities as to whether weights and measures were included in "mill stores and hardware". We have been shown several notifications, letters and clarificatory orders issued by authorities under the Act and some of them even quoted the authority of the State Governmen