JUDGMENT

S.H. Kapadia, J.

1. Heard learned counsel on both sides. Delay condoned. Leave granted in the special leave petition.

2. In all these matters, respondents are manufacturers of notified goods. These respondents have been given central registration under Section 7 of the Central Sales Tax Act, 1956, and also Recognition Certificate under Section 4-B of the Uttar Pradesh Trade Tax Act, 1948, for purchase of high speed diesel oil at concessional rate. These certificates have been given on different dates by the appellants.

3. The lead matter is State of Uttar Pradesh & Ors. vs. M/s. Vam Organic Chemicals Limited [Civil Appeal No.1929 of 2004].

4. M/s. Vam Organic Chemicals Limited is a public limited company incorporated under the Indian Companies Act, having it’s registered office at Amroha, Uttar Pradesh. It has established a continuous process chemical industry for the manufacture of Vinyl Pyridine, Picoline, etc. [for short, ‘chemicals’]. The said Company is registered under the Uttar Pradesh Trade Tax Act, 1948 [for short, ‘1948 Act’], as well as under the Central Sales Tax Act, 1956 [for short, ‘1956 Act’], as a dealer.

5. M/s. Vam Organic Chemicals Limited [for short,