The judgment of the court was delivered by

GULATI, J. - This and the connected writ petitions raise a common question of law arising out of almost identical facts. Hence they are being disposed of by this common judgment. We shall set out briefly the facts in Writ Petition No. 6434 of 1972.

The petitioner of a partnership-firm and is a dealer in textile goods. It is registered under the U.P. Sales Tax Act (hereinafter referred to as the Act). The dispute relates to the assessment years 1956-57 and 1957-58. Under a notification issued under section 3-A of the Act, the turnover of textile goods was taxable at single point at the rate of six pies per rupee. By notification dated 31st March, 1956, the rate of tax on textile goods was enhanced to one anna per rupee. The notification of 31st March, 1956, was held to be invalid by the High Court. The State Legislature passed the U.P. Sales Tax (Amendment) Act, 1957, validating the said notification. This Act was challenged and was declared invalid by a Full Bench of this Court in Bangali Mal v. Sales Tax Officer ([1958] 9 S.T.C. 492; A.I.R. 1958 All. 478.). The State Legislature again intervened and passed the U.P. Sales Tax (Ame