The judgment of the court was delivered by

GULATI, J. - This is a reference under section 11(1) of the U.P. Sales Tax Act. The Additional Judge (Revisions), Sales Tax, Lucknow, at the instance of the assessee, has referred the following question for the opinion of this court :

"Whether ammonia paper and ferro paper fall within the category of paper ?"

The assessee deals in stationery and drawing materials. Among the articles sold by the assessee are ammonia paper and ferro paper. During the assessment year 1966-67, a question arose as to the rate of tax on the turnover of these articles. The assessee's contention was that they were unclassified goods and their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging section 3 of the U.P. Sales Tax Act (hereinafter referred to as the Act). The Sales Tax Officer, on the other hand, obviously relying upon a notification dated 1st July, 1966, held that these articles were paper and were liable to tax at 6 per cent. The assessee's appeal and revision were dismissed by the Assistant Commissioner (Judicial), Sales Tax, and by the revising authority. Hence this reference.

The relevant notificati