S.H. Kapadia, J. - (1.) Heard learned Counsel on both sides.
(2.) Delay condoned.
(3.) Leave granted in the special leave petition. In all these matters, respondents are manufacturers of notified goods. These respondents have been given central registration under Section 7 of the Central Sales Tax Act, 1956, and also Recognition Certificate under Section 4B of the Uttar Pradesh Trade Tax Act, 1948, for purchase of high speed diesel oil at concessional rate. These certificates have been given on different dates by the appellants.;