JUDGMENT

Bhan, J. — This order shall dispose of Civil Appeal Nos. 1760-1761 of 2001 and 1762-1765 of 2001 as the point involved in all these appeals is common. The High Court had also disposed of the revision petitions by a common order. These appeals are directed against a common order passed by the High Court of judicature at Allahabad in Trade Tax Revision No.1071-1072 of 1997 whereby the High Court allowed the revision filed by the respondent-assessee (hereinafter referred to as "the respondent") and set aside the order of the Trade Tax Tribunal – Bench-2, Ghaziabad (for short "the Tribunal"). Before adverting to the facts, it is necessary to mention a few preliminary facts on the statutory provision of the U.P. Trade Tax Act, 1948 (for short "the Act") and the Notification No. 1093 dated 27.7.1991 issued under Section 4-A of the Act.

2. Section 4-A interalia empowers the State Government to exempt from tax on the sale or purchase of such goods by such person or class of persons, as the State Government may by notification in the gazette exempt. In pursuance to the powers vested in it under Section 4-A, the State Government issued Notification No. S. T.-2-1093/XI-7(42)-68 U.P