( 1 ) THE petitioners are dealers of chocolates. The turnover of chocolate was subjected to four per cent of tax in the assessment proceedings. Subsequently on the basis of the judgment delivered by the Supreme Court in the case of Pappu Sweets and Biscuits v. Commissioner of Trade Tax [1998] 111 STC 425 ; STI 1998 SC 97 notices under Section 22 of the U. P. Trade Tax Act, 1948, (hereinafter referred to as "the Act") have been issued in some of the writ petitions on the ground that the toffee is taxable as an unclassified item and is not sweetmeat. In some writ petitions notices under Sections 21 and 22 are under challenge. In other writ petitions provisional assessment notices and proceedings have been challenged on the ground that toffee/chocolate is taxable as sweetmeat and not as unclassified item.

( 2 ) SINCE common questions of law are involved, all these writ petitions were heard together with the consent of counsel for both the parties and are being disposed of by the common judgment.

( 3 ) THE petitioners are dealers of toffee. The matter was argued with reference to writ petition No. 101 of 2000 by the counsel for both the parties ; hence it is necessa