M.Katju, J. - (1.) These two writ petitions are being disposed of by a common judgment.
(2.) Heard Sri Bharatji Agrawal and Sri Piyush Agarwal, learned counsel for the petitioner and learned Standing Counsel for the respondent.
(3.) This writ petition has been filed for a writ of mandamus/ prohibition restraining the respondent No. 2, Deputy Commissioner (Assessment) 1, Trade Tax, Bareilly, from realising any tax under Section 3-B of the U.P. Trade Tax Act, 1948, for the assessment year 2000-01 and for quashing the order dated March 31, 2003 passed by the respondent No. 2 vide annexure 4 to the writ petition so far as it relates to the imposition of tax under Section 3-B of the U.P. Trade Tax Act, 1948 on the purchase of furnace oil and RFO and used in the manufacture of camphor and allied products.;