Summarize the following court judgment. Appeals Nos. 240 and 241 of 1969. Appeals from the judgment and decree dated December 18	 1968 of the Allahabad High Court in Civil Misc. Writ No. 4697 of 1968. J. P. Goyal and Sobhag Mal Jain	 for the appellant (in both the appeals). L. M. Singhvi and O. P. Rana	 for the respondents ( in both the appeals). The Judgment of the Court was delivered by Hegde	 J. These are appeals by certificate. They are by the same appellant and they raise common question of law. Hence they are considered together. Two questions of law were urged on behalf of the appellant in support of the appeals. The first contention urged was that 147 Section 3 D(1) of the U.P. Sales Tax Act	 1948 (to be hereinafter referred to as the Act) is ultra vires the Constitution	 firstly because that under that section excessive legislative power had been delegated to the State Government and secondly on the. ground that it discriminates between the registered dealers who made their purchases through licensed dealers and the registered . dealers who made their purchases through dealers who are not licensed. The second contention taken was that notification No. ST 7122/X 900(16)64 dated October 1	 1964 issued under section 3 D(1) of the Act imposing purchase tax on oil seeds is invalidas it contravenes section 3AA of the Act. We have considered the first ground of attack in Civil Appeals	 Nos. 362 and 1692 of 1969 (Mls. Sita Ram Bishambhar Dayal etc. vs State of U.P.) in which we have delivered judgment just now. For the reasons mentioned therein	 the contention that section 3 D(1) is ultra vires the Constitution fails. The only surviving question is whether the notification re ferred to earlier is violative of section 3AA of the Act. Before examining that contention	 it is necessary to set out the	 relevant facts. The appellant is a partnership firm. It carries on business as dealers in roundnuts	 oil seeds and Arhar. For the assessment years 1965 66	 1966 67	 the Sales tax Officer	 Rampur assessed ' the appellant to sales tax on the turnover of the groundnuts oil manufactured by the appellant and to purchase tax on the turnover of the oil seeds and foodgrains. The appellant unsuccessfully appealed against the assessment orders. Thereafter it took up the matter in revision before the revising authority. There	 again it substantially failed. Aggrieved by that decision	 he moved ' the High Court of Allahabad for a writ of certiorari quashing the levy of purchase tax imposed on him in respect of his purchases of oil seeds. The High Court rejected those petitions. Hence these appeals. We shall now extract the impugned notification to the extent	: it is material for the purpose of this appeal. It reads thus: "Not. No. ST 7122/X 99(16)64 dated October 1	 1964. In exercise of the powers under sub section (1) of section 3 D of the Uttar Pradesh Sales Tax Act	 1948 (U.P. Act No. XV of 1948)	 the Governor of Uttar Pradesh is pleased to notify that with effect from October 1	 1964	 the turnover of first purchases in respect 148 of goods mentioned below shall be liable to tax under Section 3 D of the said Act. Name of goods Rate of tax. Foodgrains including cereals and pulses1 .5 paisa per rupee 2. Gur 3 paisa per rupee 3. Oilseeds 2 paisa per rupee As per this notification a purchase tax of 2 paise per rupee 		on the turnover of the first purchase of oil seeds is leviable. It is contended that this notification violates section 3AA of the Act. Section 3AA says: "Notwithstanding anything contained in section 3 or 3A	 the turnover in respect of the following goods shall not be liable to tax except at the point of sale by a dealer to the consumer	 and the rate of tax shall be such	 not exceeding the maximum rate for the time being specified in section 15 of the 	 as may be declared by the State Government by notification in the Official Gazette: (i). . (ii). . (iii). . (iv). . (v). . (vi) oil seeds	 that is to say	 seeds yielding non volatile oils used for human consumption	 or in industry	 or in the manufacture of varnishes	 soap and the like	 or in lubrication	 and volatile oils used chiefly in medicines	 perfumes	 cosmetics and the like. Unless the dealer proves otherwise	 every sale 'by a dealer shall	 for the purposes of sub section (1) be presumed to be to a consumer. Explanation. A sale of any of the goods specified in sub section (1) to a registered dealer who does not purchase them for resale in the same condition in which he has purchased them	 or to an unregistered dealer shall	 for pur poses of this section	 be deemed to be a sale to the consumer. " 149 This section was incorporated into the Act on April 1	 1956. Under this section	 on the goods specified therein	 sales tax not	 exceeding the maximum rate for the time being specified in section 15 of the can be levied by the StateGovernment on the turnover in respect of sales by dealers to the consumers. From an analysis of this provision	 we get the following: 1. that tax to be levied is a sales tax; 2. levy in question is a single point levy; 3. the point of levy is the sale by the dealer to the consumer and 4. the rate to be fixed by the State Government is not to exceed the maxi mum rate for the time being specified in section 15 of the . If we hold that provisions contained in section 3AA continue to be in force in respect of dealing in oil seeds then the appellant 'section contention that the impugned levy is an invalid levy succeeds	 But the question is whether that contention is correct. This takes us to section 3 D. That section reads: "1. Except as provided in sub section (2)	 there shall be levied and paid	 food each assessment year or part thereof	 a tax on the turnover	 to be determined in such manner as may be prescribed	 of first purchases made by a dealer or through a dealer	 acting as a pur chasing agent in respect of such goods or class of goods	 and at such rates	 not exceeding two paisa per rupee in the case of foodgrains	 including cereals and pulses	 and pulses	 and five paisa per rupee in the case of other goods and with effect from such date	 as may	 from time to time	 be notified by the State Government in this behalf. Explanation. In the case of a purchase made by a registered dealer through the agency of a licensed dealer	 the registered dealer shall be deemed to be the first purchaser	 and in every other case of a first purchase	 made through the	 agency of a dealer	 the dealer who is the agent shall be deemed to be the first purchaser. x x x x 3. x x x x 150 4. On the issue of a notification under this section no tax shall be levied under any other section in respect of the goods so notified. The provisions of the second and third proviso to Section 3 and of Section 18	 shall mutatis mutandis apply in relation to the tax payable under this Section. x x x x 7. Unless the dealer proves otherwise to the satisfaction of the assessing authority	 every purchase by or through a dealer shall	 for the purposes of sub section (1)	 be presumed to be the first purchase by such dealer and every sale through a dealer shall	 for the purposes of sub section (2)	 be presumed to be sale to a first purchaser. " For our present purpose	 it is not necessary to refer to the second and third provisos to section 3 and section 18. It may be noted that section 3 D was incorporated into the	 Act on August 1	 1958. The contention on behalf of the appellant was that section 3AA is a special provision regarding certain specified class of goods including oil seeds whereas section 3 D is a general provision. Hence dealings in respect of oil seeds must be held to be governed exclusively by section 3AA. In support of his contention	 the learned 	Counsel for the appellant called into	 aid the rule of construction that a special provision excludes the application of a general provision. On the other hand	 it was contended on behalf of the Revenue that power was conferred on the State Government to levy purchase tax in place of sales tax in respect of any goods ' that may be notified under section 3 D(1) subject only to the conditions mentioned therein. According to Dr. Singhvi	 learned 'Counsel for the Revenue	 the legislature left the questions whether in respect of a class of goods	 the appropriate levy is sales tax or purchase tax as well as what is the appropriate point of levy	 to the State Government because a decision on that question has to be taken on an assessment of various factors	 some of which are not constant. According to him in view of the language employed in sub section (4) of section 3 D	 it is not possible to apply the rule of construction that special legislation in respect of any particular topic should exclude the application of general legislation. It may be noted that section 3 D was incorporated into the Act much later than section 3AA. As seen earlier section 3AA was incorpo rated into the Act on April 1	 1956 whereas section 3 D was added 151 on August 1	 1958. At the time the legislature incorporated into the Act section 3 D	 it must have been aware of the existence of section 3AA but yet in sub section (4) of section 3 D	 it declared that on the issue of a notification under that section	 no tax shall be levied under any other section in respect of the goods so notified. The ambit of this provision is very wide and it clearly takes in goods mentioned in section 3AA. Now turning to section 3AA	 it is important to note that it begins by saying "notwithstanding anything contained in section 3 or 3 A". The non obstante clause does not take in section 3 D. If the legislature intended to exclude the operation of section 3 D	 in respect of matters covered by section 3AA	 nothing would have been easier than to say so. It could have said "notwithstanding anything contained in section 3	 3 A and section 3 D". But it did not choose to do that. Therefore there are no grounds to cut down the amplitude of the power conferred on the State Government under sub section (4) of section 3 D. The High Court of Allahabad has consistently taken the view that it is open to the State Government to levy purchase tax in exercise of its powers under section 3 D even in respect of goods covered by section 3AA. We are in agreement with that view. In the result these appeals fail and they are dismissed with costs. One set. K.B.N. Appeals dismissed.

Under section 3AA of the Uttar Pradesh Sales Tax Act	 1948 "not withstanding anything contained in section 3 or 3A" tax on the turnover of the goods specified therein was not leviable except at the point of sale by a dealer to the consumer. Section 3D	 incorporated into the Act later	 authorised the imposition of a tax on the turnover of first purchase and on the issue of a notification under the section no tax could be levied under any other section in respect of the goods so notified. On the question whether the notification dated October 1	 1964 imposing a purchase tax on oil seeds was invalid for the reason that it contravened section 3AA of the Act	 HELD : It is open to the State Government to levy purchase tax	 in exercise of its powers under section 3D	 in respect of goods covered by section 3AA. At the time the legislature incorporated into the Act section 3D it must have been aware of the existence of section 3AA	 yet	 in sub section (4) of section 3D it declared that on the issue of a notification under the section	 no tax shall be levied under any other section in respect of the goods so notified. The ambit of this provision is very wide and it clearly takes in goods mentioned in section 3AA. Further	 the non obstante clause does not take in section 3D	 and if the legislature intended to exclude the operation of section 3D	 in respect of matters covered by section 3AA nothing would have been easier than to say so. Therefore	 there are no grounds to cut down the amplitude of the power conferred on the State Government under sub section (4) of section 3 D. [150 H 151 D]