JUDGMENT:

KAPADIA, J.

1. Leave granted in Special leave petitions.

2. This batch of civil appeals is directed against the judgment and order dated 14.3.02 passed by the Allahabad High Court in Writ Petition No.741 of 2001.

3. Civil Appeal No.7256 of 2005 is the lead case in which the facts are as follow.

4. M/s. P.N.C. Construction Co. Ltd. (assessee) is a public limited company incorporated under the Companies Act, 1956. It is registered under the U.P. Trade Tax Act, 1948. It entered into a contract with National Highway Authority of India, New Delhi, for construction 4/6 lane of national highways of north, south, east and west of the Agra-Gwalior section of NH-3 and for laning of 24 to 41 kms. of Agra-Bholpur section of NH-3 in the State of U.P. Assessee was awarded work by the Construction Division, Agra and Mathura, for widening the roads, maintenance and repairs.

5. Assessee applied for grant of recognition certificate under Section 4-B of the U.P. Trade Tax Act, 1948 (for short, the Act) for purchase of raw-materials for manufacture of Hot Mix. The Trade Tax Officer rejected the request of the assessee. Aggrieved by the said decision, an appeal was preferred before Dy. Commissione