The judgment of the court was delivered by

PATHAK, J. - The petitioner deals in carbon-paper, typewriter ribbons, stapler machines and stapler pins. These goods are sent from the head office at Bombay to the branch office at Kanpur and from there sold in the State of Uttar Pradesh.

For the assessment year 1966-67, assessment proceedings were taken by the Sales Tax Officer and by his order dated 22nd July, 1969, he assessed the turnover of carbon-paper for the period 1st April, 1966 to 30th June, 1966, as liable to tax at two per cent. under section 3 of the U.P. Sales Tax Act and that for the period 1st July, 1966 to 31st March, 1967, at the rate of six per cent. with reference to the entry "paper other than hand-made paper" in Notification No. ST-3124/X-1012(4)-1964 dated 1st July, 1966. By the same order he also assessed the turnover of typewriter ribbons at the rate of ten per cent. with reference to the entry "typewriters, duplicating machines, calculating machines and tabulating machines and parts thereof" in Notification No. ST-1738/X-1012-1963 dated 1st June, 1963. A notice of demand has been issued to the petitioner requiring it to pay the tax assessed. Aggrieved b