The Gujarat cement manufacturers came to this Court in appeal by special leave, and a Bench of three learned Judges of this Court reversed the decision of the High Court and held that the three numberifications were void and, therefore, they are hereby quashed.
Broadly,the effect of these numberifications was to reduce the rate of sales tax payable by dealers having their place of business in that State in respect of inter State sales.
In the meanwhile, on 12th March, 1997, the respondent State issued another numberification In much the same terms.
The writ petitions in this behalf, filed before the High Court of Rajasthan, were dismissed.
That numberification was challenged by way of a writ petition in this Court.
These numberifications came to be challenged by cement manufacturers in the State of Gujarat.
