ORDER 1. The question involved in this case is whether Section 4-A of the U.P. Trade Tax Act, 1948 has to be strictly construed or it can be given a liberal interpretation. We find that in the case of State Level Committee v. Morgardshammar India Ltd.1 a two-Judge Bench has held that the section has to be strictly construed. However, in the case of CST v. Industrial Coal Enterprises2 another two-Judge Bench has held that the section must be liberally construed. In our view, there is a conflict between the two decisions which needs to be resolved. 2. Office to place the papers before the learned Chief Justice for necessary directions to have the matter placed before a three-Judge Bench. Court Masters