R.R.RASTOGI, J. - (1.) THE question referred is directly covered by a decision of this Court in the case of CST U.P. vs. Mango Mal Nanak Ram, Rawatpara 1974 UPTC 259 (All) .
(2.) WE accordingly answer the question, by saying that white cement is included in the term "Cement" as used in the Notification No. ST-6438/X-10th Dec. 1962 dt. 1st Dec. 1962 and is taxable at the rate of 7 per cent. In the circumstances, parties shall bear their own costs. Counsel's fee is assessed at Rs. 100/-. ;