Hon’ble Surya Prakash Kesarwani, J.—Heard Sri S.D. Singh, learned Senior Counsel assisted by Sri Piyush Agarwal, learned counsel for the petitioners and Sri C.B. Tripathi, learned Special Counsel for the respondents.

2. In this bunch of writ petitions the interpretation of the provision of Section 4-B(2) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as ‘the Act’) is involved. There is no factual dispute. Under the circumstance, all the writ petitions have been heard together. For the sake of convenience, the facts of the Writ Tax No. 255 of 2012 is taken into consideration.

3. The petitioners are manufacturers and have applied for a Recognition Certificate under Section 4-B(2) of the Act for concessional rate of tax on purchase of goods for use in the manufacture of their final product which is a notified goods. The Recognition Certificate under Section 4-B(2) of the Act was granted by the Assessing Authority in which the goods ‘diesel’ was also mentioned under the category ‘fuel’.’ The petitioners were using diesel in their generator sets, which produced electricity, which was used to run the plant and machinery to manufacture the notified goods. Subsequently, t