This group of petitions raises the much debated issue, viz. , whether section 3-AAAA of the U. P. Sales Tax Act, 1948, in pith and substance, imposes a tax on the consignment of goods and, therefore, beyond the legislative competence of the State Legislature.

Let us straightway have the provision before us in order to appreciate the controversy leaving out the explanation which is not relevant for our purpose. Section 3-AAAA reads thus :

" 3-AAAA. Liability to purchase tax on certain transaction.- Where any goods liable to tax at the point of sale to the consumer are sold to a dealer but in view of any provision of this Act no sales tax is payable by the seller and the purchasing dealer does not resell such goods within the State or in the course of inter-State trade or commerce, in the same form and condition in which he had purchased them, the purchasing dealer shall subject to the provisions of section 3, be liable to pay tax on such purchases at the rate at which tax is leviable on sale of such goods to the consumer within the State :

Provided that if it is proved to the satisfaction of the assessing authority that the goods so purchased had already been sub