ORDER : We find from the Judgment of the High Court that there is a certain amount of confusion in regard to various amendments made in the U.P. Sales Tax Act and the effect of the circulars issued by the commissioner of Sales Tax. we, therefore, allow the appeal, set aside the judgment of the High Court and remand the case to the High Court so that writ Petition No. 528/79 out of which this appeal arises may be disposed of afresh in accordance with law. There will be no order as to costs of the appeal.