( 1 ) IN this petition, initially for direction to the Sales Tax Officer to issue forms III-A, who despite application after application since February, 1982, to 5th January, 1983, was sitting tight over the matter, subsequently amended for quashing order dated 3rd February, 1983, rejecting the petitioners application dated 5th January, 1983, the basic controversy to be decided is if a registered dealer under the U. P. Sales Tax Act purchasing goods liable to tax on point of sale to the consumer from a registered dealer is entitled for these forms even if the goods have been purchased for export.

( 2 ) FOR this purpose it is necessary to extract Sub-rule (1) of Rule 12-A of the U. P. Sales Tax rules which entitled a registered dealer to obtain these forms from the Sales Tax Officer. It runs as under : a registerd dealer who wishes to purchase any goods, liable to tax under Sub-section (1) of section 3-A or Section 3-AA at the point of sale to the consumer, without payment of tax shall furnish to the selling dealer a certificate in form III-A, duly filled in and signed by him.

( 3 ) IT entitles a dealer who does not want to pay tax on purchase of goods, mentioned in