YASHWANT VARMA, J. - (1.) Heard Sri S.D. Singh, learned Senior Counsel for the revisionist and Sri B.K. Pandey, learned standing counsel for the respondent.
(2.) These revisions raise the following questions of law: "A. Whether roasted groundnuts are declared goods under Section 14 (vi) (i) of the Central Sales Tax, 1956 B. Whether in view of the circular dated 20.07.1979 issued by the Commissioner of Trade Tax, U.P Lucknow groundnuts could be taxed as an unclassified commodity prior to 23.05.04 -
(3.) While the revision raises the question as to whether roasted groundnuts stand covered under the entry "groundnut" as used in clause (vi) (i) of section 14 of the Central Sales Tax Act, 1956 1956 Act, the sole issue upon which submissions have been advanced center and revolve around a circular dated 20 July 1979 1979 Circular issued by the Commissioner Trade Tax U.P. which had purported to hold that roasted groundnuts would stand covered under the aforementioned entry. The dispute arises as a consequence of a subsequent circular dated 24 May 2004 2004 Circular which proceeded to annul the earlier circular.;