M.Katju, J. - (1.) This writ petition has been filed praying for quashing of the impugned notice dated 28.11.1987 under Section 21 of the U.P. Sales Tax Act for the assessment year 1983-84.
(2.) Heard learned counsel for the parties.
(3.) The petitioner no. 1 is a registered partnership firm of which the petitioner no. 2 is one of the partners. It is alleged in para 2 of the petition that the petitioners are carrying on the business of manufacture and sale of Menthol and Dementholised oil. It is alleged in para 4 that the Sales Tax Department has always been treating the Dementholised oil as oil of all kinds and has been taxing it as such. For assessment year 1983-84 the petitioner filed returns for the sale of Dementholised oil in U.P. amounting to Rs. 37,730/- which was accepted by the Additional Sales Tax Officer and taxed at the rate of 4%. In earlier years also the sales of Dementholised oil has been taxed at the rate of 4% under the entry 'oil of all 'kinds';