ORDER :

SLP(C) No. 21275/2014 and SLP(C) No. 26967/2015

1. Delay condoned.

2. Leave granted.

3. Heard the learned counsel for the parties at some length.

4. As the issue raised in this appeal relates to interpretation of Section 3-H of the U. P. Trade Tax Act, 1948, inserted w.e.f. 01.05.2005, we deem it appropriate to reproduce Sub-Sections (1) and (3) of Section 3-H, which read:

“3-H. State Development Tax- (1) There shall be levied a State Development Tax at the rate not exceeding one per cent of the taxable turnover as the State Government may by notification specify on the dealers whose aggregate turnover as referred to in subsection (2) of Section 3, exceeds fifty lakh rupees. The State Development Tax shall be realised in addition to the tax payable under any other provision of this Act. This tax shall cease to be levied after a period of five years from the date of publication of the notification issued by the State Government under this section.

(2) xxxxxxxxxxxxxxxxxxxxxxxxx

(3) The State Development Tax shall be adjustable in the monetary limit specified in the eligibility