CHANDRASHEKHAR, J.

In these petitions under article 226 of the Constitution, the petitioners have prayed for quashing the assessment orders levying sales tax on their sales of kala namak.

Section 4 of the U. P. Sales Tax Act, 1948 (hereinafter called the Act), has exempted from sales tax certain goods. One of them is sale. In Commissioner, Sales Tax, U. P. v. Balwant Singh Jag Roshan Lal ([1970] 26 S. T. C. 129.), a Division Bench of this Court held that "black salt" is included in the word "salt" occurring in section 4 (1) (a) of the Act and hence is exempt from U. P. sales tax. The above decision was rendered on 18th February, 1970. On 1st December, 1973, the Government of Uttar Pradesh issued a notification in exercise of its powers under the sub-section (2) of section 3-A of the Act providing that the turnover in respect of the goods set out in the schedule thereto shall be liable to tax at all points of sale at the rate specified against each in column III of that schedule. The relevant portions of serial No. 22 of that schedule read :

" 22. Spices, dry fruits and condiments, including 3 1/2 per cent. ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , kala namak,. . . . . . . . . . . . . . . . . . . . . . . , but excluding salt.

In pursuance of the aforesaid notification the petitioners have been assessed to U. P. sales tax on their sales of kala namak.

The petitioners have contended that as kala namak is also a species of salt, it is exempt from sales tax under section 4 of the Act, that the aforesaid notification which purported to levy sales tax on kala namak is ultra vires of the Act and that the assessments based upon that notification are also invalid.

In their rejoinder-affidavits the petitioners have alleged that the process of manufacture of kala namak consists of heating a mixture of charcoal and sambhar salt. In the counter-affidavits filed on behalf of the Sales Tax Officers, the process of manufacture of kala namak, alleged by the petitioners, has not been admitted. On the other hand, the opinion furnished by Shri S. N. Kapoor, Industrial Chemist, Harcourt Butlar Technological Institute, Kanpur, is appended as annexure to one of the counter-affidavits. That opinion reads :

" Black salt is manufactured by heating sambhar or didwana salt in earthen pots, placed inside the furnaces with tanning materials like har bahera, babul bark or any material containing tanning for about 24 hours. The earthen pots or gharas are heated by cinder product obtained from the boilers. After 24 hours the earthen pots are taken out and broken. Black and brownish product is obtained through the process, which is known as black salt. There is no definite ratio between salt and tanning material. The ingredients of black salt are :

(i) Sodium chloride per cent. by weight. . . . . . . . . . . 98. 3 (ii) Total sulphides as sodium sulphides as per cent. by weight. . . . . . . . . . . 0. 44. "

The question that arises for determination in these petitions is whether or not kala namak can be regarded as salt which is exempt from sales tax under section 4 of the Act.

The learned standing counsel appearing for the respondents raised a preliminary objection that these petitioners are not maintainable in view of clause (3) of new article 226 of the Constitution (substituted by the Forty-second Amendment to the Constitution), since the petitioners have alternative remedy by way of appeal and revision under the Act.

As stated earlier, the petitioners have challenged the validity of the aforesaid notification of the Government dated 1st December, 1973. It is well-settled that the appellate and revisional authorities constituted under the Act cannot go into the validity of a notification issued under the Act. Hence, we are unable to accept the contention of the learned standing counsel that the petitioners have any alternative remedy which bars these petitions.

Shri Ashok Gupta, learned counsel for the petitioners, contended tha

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