These are four revisions filed by the Commissioner of Sales Tax, U. P. , under section 11 (1) of the U. P. Sales Tax Act (hereinafter REFERRED TO as the Act) challenging the judgment passed by the Sales Tax Tribunal, Muzaffarnagar Bench, Muzaffarnagar, dated 28th May, 1983, allowing the appeals of the respondent-assessee for the assessment years 1975-76, 1976-77 and 1977-78 arising out of proceedings under section 21 of the Act and for the assessment year 1978-79 arising out of original assessment proceedings under rule 41 (7) of the U. P. Sales Tax Rules (hereinafter REFERRED TO as the Rules ).

The respondent-assessee deals in manufacture and sale of mill board. In the assessment year 1978-79 mill board sold by the respondent-assessee has been treated as a kind of paper and covered under Notification No. ST-II-332/x-1012-1971 dated 15th November, 1971 and reassessment proceedings for the assessment years 1975-76, 1976-77 and 1977-78 started under section 21 of the Act have been held to be without jurisdiction by the Tribunal. The Revenue has come to this Court for quashing the aforesaid order passed by the Tribunal and raised the following two questions of law :