Pradeep Kant, J. - (1.) This is a bunch of writ petitions filed by different firms and companies who deal in the manufacturing of medicines, viz., life saving drugs. The message of the Commissioner, Sales Tax (which is now known as "Trade Tax") issued in the year 1992 wherein it has been clarified that exemption in sales tax would only be available to those life saving drugs which are being sold with the same very names which find mention in the notification dated March 31, 1992 and not to those drugs which are being sold in their own "brand name", is under challenge in these writ petitions.
(2.) The petitioners who are manufacturers of life saving drugs in their factories situate at different parts of the country and are carrying on their business within territorial jurisdiction of the State of U.P. have put their claims for exemption of sales tax placing reliance upon the notification issued by the State Government. The Notification No. S.T.-2-1217 dated March 31, 1992 has been issued by the State Government in exercise of powers under clause (a) of Section 4 of the U.P. Sales Tax Act, 1948 by the Governor granting exemption from sales tax on the life saving drugs. This exemption was allowed for a limited period for specified assessment years only. The Schedule mentioned in the notification at item No. 4 gives the heading life saving drugs followed by the words, "that is to say" and thereafter the names of 33 life saving drugs have been mentioned which are entitled for the exemption from sales tax.
(3.) The controversy in nut shell before the court is that although 33 drugs have been mentioned under the heading life saving drugs but whether the life saving drugs which are known in the market by a particular brand name although they are the same drugs which are mentioned in the said notification should be treated to be exempted under aforesaid notification or because of their brand name the exemption of sales tax would not be available to them.;