JUDGMENT R. R. Rastogi, J. - The question referred is directly covered by a decision of this Court in the case of Commissioner of Sales Tax U.P. vs. M/s. Mango Mal Nanak Ram, Rawatpara. 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 - 10-12-1962 dated 1-12-1962 and is taxable at the rate of 7%. In the circumstances, parties shall bear their own costs. Counsels fee is assessed at Rs. 100/-.