This petition raises a ticklish but an interesting question for consideration whether transportation charges received by the petitioner - a transporter - from respondent No. 3 - a distillery - engaged in the business of manufacture of Indian made foreign liquor in connection with the transportation of India made foreign liquor from the distillery to various Government bonded warehouses, are liable to tax under section 3-F of the U. P. Trade Tax Act, 1948 (briefly, "the Act" ).

2. Article 366 of the Constitution of India came to be amended by the Constitution (Forty-sixth Amendment) Act, 1982. By the Amending Act, 1982, clause (29a) was inserted in article 366. Clause (29a), sub-clause (d) of article 366, which is relevant for the purpose of this case runs as under :

" (29a) tax on the sale or purchase of goods includes -

(a) to (c ). . . . . . . . .

(d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. "

3. Prior to the insertion of clause (29a) in article 366, trade tax which was formerly known as sales tax was chargeable on sale or purchase of goods but by clau

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