JUDGMENT

S.B. Sinha, J. —

1. Leave granted.

2. Interpretation of an Entry in the U.P. Trade Tax Act, 1948 is in question in these appeals which arise out of a judgment and order dated 16th April, 2007 of the High Court of Judicature at Allahabad in CMWP No. 554 of 2006 and CMWP No.98 of 2007.

3. The State of Uttar Pradesh enacted the U.P. Sales Tax Act (for short, “the said Act”). In exercise of its powers conferred upon it under clause (d) of sub-section (1) of Section 3-A of the said Act, a notification was issued by the State on 7th September, 1981 prescribing description of goods, point of tax and rates thereof, Entry 21 whereof reads as under :-

Sl. No. Description of goods Point of Tax Rate of tax

21 Chemicals of all kinds M or I 8 %

including fuel gases.

In supersession of the said Notification, another notification was issued on 23rd November, 1998, Entry 22 whereof reads as under : -

Provided that in the case of fuel gases if the sale is by any of the undertaking registered as dealer in the name and style of M/s. I.O.C. Ltd., B.P.C.. Ltd., H.P.C. Ltd., and I.B.P. Co. Ltd., the tax shall be levied at the point of sale by such de