JUDGMENT

Arijit Pasayat, J.—Leave granted in SLP (C) Nos. 5645 of 2005 and 5646 of 2005.

2. These appeals involve identical questions and, therefore, are taken up for disposal together. In each of the appeals challenge is to legality of the judgment rendered by a Division Bench of the Allahabad High Court holding that the appellant/each of the appellants, as the case may be, was liable to pay tax as "manufacturer" under Section 2(ee) of the Uttar Pradesh Trade Tax Act, 1948 (in short the Act). It was also held that the circular dated 13.12.2000 issued by the Commissioner of Trade Tax, was valid in law.

3. Background facts in a nutshell as projected in these appeals are as follows–

Writ petitioners who are the appellants are dealers registered with the concerned trade tax Authority under the Act and the Central Sales Tax Act, 1956 (in short the Central Act). The appellants claim to be doing business as commission agents to effect the commission business of horticulture produces of agriculturists. Earlier there was no levy of tax on their transactions under the Act. They, as commission agents, were selling timber grown by the agriculturists and were therefore exempt from tax. On acc