Brijlal Gupta, J. - (1.) This is a writ petition under Article 226 of the Constitution.
(2.) The relief claimed in this petition is that a writ of certiorari may be issued quashing the assessment orders for the years 1948-49 to 1953-54 made under the U.P. Sales Tax Act in so far as they imposed sales tax on "woollen carpet yarn" at 6 pies per rupee and not at 3 pies per rupee, and to issue a writ of mandamus requiring the respondents to refund a sum of Rs. 83,731-2-6, the difference between sales tax at 6 pies per rupee and 3 pies per rupee, at which latter rate according to the petitioner "woollen carpet yarn" was properly chargeable to sales tax.
(3.) The material facts are that the petitioner, British India Corporation Ltd., supplied woollen carpet yarn to Obeetee Ltd., a well known carpet manufacturing company in the district of Mirzapur during the assessment years 1948-49 to 1953-54. Sales tax was payable on "woollen goods and knitting wool" at six pies per rupee under entry 3, List I, of Notification No. ST-117/X-923-I948, dated 8th June, 1948, issued by the State Government under Section 3-A of the U. P. Sales Tax Act. The petitioner collected sales tax at this rate from Obeetee Ltd. Subsequently, on 16th March, 1955, an objection was raised by Obeetee Ltd., that woollen carpet yarn did not come within the entry "woollen goods and knitting wool" but was chargeable to sales tax at three pies per rupee, as on general goods, under Section 3, and demanded refund at three pies per rupee on the supplies made to it by the petitioner during the periods in question. On receipt of this objection, the petitioner referred the matter to the Assistant Commissioner, Sales Tax, for his opinion. The Assistant Commissioner by letter dated 22nd March, 1955, replied to the petitioner that woollen carpet yarn was assessable at six pies per rupee, but that if the petitioner so desired, it might consult its legal advisers. Thereafter, the Carpet Manufacturers' Association, Mirzapur, made a representation to the Commissioner, Sales Tax, that woollen carpet yarn could be taxed only as general goods under Section 3 at the rate of three pies per rupee and by letter dated 12th July, 1955, the Commissioner "confirmed the aforesaid premises" which probably means that he agreed with the point of view of the Association. Thereupon, on 16th February, 1956, the petitioner applied to the Assistant Commissioner, Sales Tax, for refund. On 21st September, 1956, a letter was received from the Assistant Commissioner, that instructions from the Deputy Commissioner, Sales Tax, had since been received, and he was of opinion that no refund was admissible. Thereafter an application for refund was again made on 18th December, 1956, but by letter dated 18th May, 1957, refund was again refused. The writ petition was then filed in this Court on 6th September, 1957.;