V.K.Mehrotra, J. - (1.) The Commissioner of Sales Tax, U. P., who is the applicant in both these cases, has assailed the orders of the Additional Judge (Revisions), Sales Tax, Varanasi Range, Varanasi, by which he held that the turnover of the respondent-dealer in respect of batasha and illaichidana in assessment years 1973-74 and 1974-75 was exempt from levy of sales tax.
(2.) It is not in dispute in this Court that the dealer was a manufacturer so far as batasha and illaichidana are concerned. The turnover of these commodities in these years was subjected to tax by the assessing authority whose decision was upheld by the first appellate authority.
(3.) Under Notification No. ST- 4064/X-960(4)-58 dated 25th November, 1958, issued in exercise of the powers under Section 4 of the U. P. Sales Tax Act, 1948, sugar containing more than ninety per cent of sucrose but excluding, inter alia, batasha was exempted unconditionally from payment of sales tax under the Act with effect from 1st July, 1958. This notification was, however, amended with effect from 1st December, 1969, by Notification No. ST-9706/X-900(37)-69 dated 1st December, 1969. The existing entry in the notification of the year 1958 at serial No. 1 was substituted by bringing in the following entry : Sugar containing more than ninety per cent of sucrose, but excluding khandsari sugar, cooked food, confectionery, sweetmeats and sugar products such as batasha, sugar-candy, gatta, sugar-toys (chini-ke-khiloine) and illaichidana.;