- (1.) Heard the counsel for the parties.
(2.) Leave granted,
(3.) The government of U. P. issued a notification dated 17/11/1975 under Section 5 of the U. P. Sales Tax Act, 1947 allowing, w. e. f. 17/11/1975 and subject to the conditions specified therein, a rebate of 2% on the turnover liable to tax of a dealer in respect of cotton yarn sold by him to a person for use in the manufacture of cloth. Condition 2 in the notification reads: "(2 The dealer shall furnish a certificate in the following pro forma within three -months of the expiry of the assessment year or up to the date of final hearing for assessment, whichever is earlier. "the form in which the certificate has to be issued and enclosed is also prescribed in the notification. The pro forma reads thus:;