Issue rule nisi. We have heard counsel for the parties. In view of the principles laid down by this Court in these cases : H. Anraj v. Government of Tamil Nadu [1986] 61 STC 165; (1986) 1 SCC 414, Indian Cement Ltd. v. State of Andhra Pradesh [1988] 69 STC 305; (1988) 1 SCC 743, Weston Electroniks v. State of Gujarat [1988] 70 SCC 52; (1988) 2 SCC 671 and West Bengal Hosiery Association v. State of Bihar [1988] 71 STC 298; (1988) 2 Scale 280, and having regard to the facts and the circumstances of the case, we quash the Notification No. 4(23)FD/Gr. IV/83-45 dated January 15, 1986 (S.O. 165). All concerned parties will pay tax at the uniform higher rate. In view of the facts and the circumstances of the case and in view of this order the past transactions

will not be affected. The writ petition is disposed of accordingly.