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) of first purchases of such other goods at such rate not exceeding-- (i) the maximum rate for the time being specified in Section 15 of the Central sales Tax Act, 1956 in respect of goods declared by Section 14 of the act to be of special importance in inter-State trade or commerce, and (ii) twenty percent, in respect of other goods. and with effect from such date, as the State government may, by notification in the gazette, specify in relation to purchases made within Uttar Pradesh by a dealer (whether on his own account or on account of any one else), or through a dealer acting as a purchasing agent. "

( 5 ) INDISPUTABLY, the State in exercise of its power conferred upon it under clause (b) of sub-section (1) of Section 3d of the Act, had been issuing notifications from time to time specifying the rate of tax and the point thereof. One of such notifications was issued on 7. 9. 1981, Item No. 18 thereof reads as under:

"18. Rice polish, rice bran and rice husk. " by reason of a notification dated 5. 6. 1985, inter alia, the said item was amended to the following effect. "18. Rice polish, rice bran and rice husk, but excluding de-oiled rice bran, de-oiled rice polish or de-oiled rice husk. " in supersession of the earlier notifications, however, the State yet again amended the said item with effect from 6. 6. 1996 by a notification of the said date, which reads as under : " (18) Rice polish, rice bran, rice husk and paddy husk but excluding de-oiled rice bran,- de-oiled rice polish, de-oiled rice husk and de-oiled paddy husk. @ 4% at first purchase. "

However, on or about 15. 1. 2002, the said entry was given a new look and in stead and place of entry No. 18, new entry being entry No. 15 was inserted, pursuant whereto and in furtherance whereof the rate of interest was increased from four per cent to eight per cent. The said entry reads as under :"15. Rice polish, Rice bran, Rice husk and paddy husk but excluding deoiled rice bran, deoiled rice polish, deoiled rice husk and deoiled paddy husk. "

However, an amendment was carried out in the description of goods as also the rate of tax by a notification issued on 30th September, 2000. Precedents

( 6 ) THE procedure relating to manufacture of rice from paddy vis-`-vis the exemption clauses contained in the relevant notifications came up for consideration before the High Court from time to time.

( 7 ) WE would refer to a few of the decisions rendered by the Allahabad high Court and Madhya Pradesh High Court to which our attention has been drawn by the learned counsel for the parties. One of such decisions is commissioner of Sales Tax, U. P. v. Naveen Traders [36 Sales Tax Cases 440] wherein, the High Court of Allahabad, while determining the question in regard to the meaning of the words `bhusa' and `bhusi'