THE 4TH DAY OF FEBRUARY, 1997 Present Honble Mr. Justice B.P. Jeevan Reddy Honble Mr. Justice K.S. Paripoornan C. Verma and R.B. Mishra, Advs.
for the appellants Adhiyarujina, Solicitor General and Subrat Birla, Adv.
with him for the Union of India K. Puri, Adv.
for the Respondent J U D G M E N T The following judgment of the Court was delivered J U D G M E N T P.JEEVAN REDDY, J. A simple measure by the State of Utter Pradesh has invited the wrath of Article 301 read with 304 a of the Constitution of India.
Tow numberifications were issued by the Government of Utter Pradesh on December 1, 1973.
The effect of these two numberifications was that exercise books made from paper purchased within Uttar Pradesh were exempt from sales tax whereas all other kinds of exercise books were liable to sales tax 5.
Sale of paper within Uttar Pradesh attracted sale tax 5.,
