The judgment of the court was delivered by

PATHAK, J. - The petitioner carries on business as a dealer in cereals and pulses. He has been assessed to purchase tax under section 3-D(1) of the U.P. Sales Tax Act on the turnover of dal for the assessment year 1966-67 by an assessment order dated 30th June, 1968. The petitioner prays for certiorari against the order.

Section 3-D(1) levies a tax on the turnover of first purchases made by a dealer at such rates, not exceeding two paise per rupee in the case of foodgrains including cereals and pulses, and with effect from such date, as may be notified by the State Government in that behalf. By Notification No. ST-7122/X-900(16)-64 dated 1st October, 1964, issued under section 3-D(1) the State Government notified that with effect from 1st October, 1964, the turnover of first purchases in respect foodgrains, including cereals and pulses, would be liable to tax under section 3-D at 1.5 paise per rupee. The petitioner alleges the arhar ki dal was purchased by the dal mills and after it was cleaned and broken down into smaller particles of dal he purchased the broken down dal from the dal mills. The contention of the petitioner is, as