S. B. SINHA, J.

( 1 ) LEAVE granted. Question

( 2 ) WHETHER Paddy Husk and Rice Husk connote the same commodity or not is the question involved herein. An overview

( 3 ) RESPONDENTS, who own and operate their manufacturing units, use paddy Husk as fuel in their respective factories. They were assessed for payment of sales tax in terms of various notifications issued by the State of Uttar Pradesh (for short, `the State')from time to time under Section 3d of the Uttar Pradesh Trade Tax Act (for short, `the Act' ).

( 4 ) BEFORE we advert to the rival contentions of the parties, we may notice certain statutory provisions. Section 3 of the Act is the charging provision. The rate of tax is determined by the State in exercise of its power conferred on it under section 3a of the Act. Section 3d of the Act which is material for our purpose, reads as under :

"section 3-D - Levy of trade tax on purchase of sales of certain goods-- (1) Except as provided in sub-section (2), there shall be levied and paid, for each assessment year or part thereof, a tax on the turnover, to be determined in the prescribed manner-- (a) of first purchases of opium, at such rate not exceeding 'thirty-five percent ; (b