Heard learned counsel for the petitioner and also learned Standing Counsel.

The petitioner has challenged the validity of the recovery certificate dated 19th September, 1980, for Rs. 32,125. 90 as interest for the assessment year 1974-76, under section 8 (1) of the U. P. Sales Tax Act, 1948 (annexure 7 to the writ petition ).

According to the petitioner after the decision in the case of Mod Serajuddin [1975] 36 STC 136 (SC); 1975 UPTC 482 (SC) transaction in question is not being treated as a transaction in the course of export, even though earlier the respondents-authority also were treating it to be so. After the decision the respondents started proceeding for levying tax under the relevant provision of the Acts. The dealers in order to salvage from the onerous liability likely to be fastened on them approached the Central Government through representation for redress. The representations were also by different associations of exporters. In consequence thereof the Central Government amended the relevant provision through Act No. 103 of 1976 amending section 5 of the Central Sales Tax Act, 1956 by adding sub-section (3) retrospectively from 1st April, 1976. Howeve