However, on perusal of the order passed by the learned Division Bench, it appears that while the writ petition filed by the appellants was still pending in the High Court, the said grievance raised by the manufacturers from outside the State, came to be companysidered by this Court in the case of Shree Mahavir Oil Mills and Anr.
The result was that manufacturers of the State of Jammu and Kashmir were number required to pay any sales tax whereas outside manufacturers had been paying sales tax at the rate of 4 as enhanced by means of a Notification issued in 1989.
The brief facts are that the appellants sell their product namely, mustard edible oil in the State of Jammu and Kashmir while the manufacturing takes place in the State of Punjab Haryana.
Later on the rate of sales tax was further enhanced to 8 by Notification SRO 124/ 1994 dated June 27, 1994.
The State Government issued Notification under the aforesaid provision from time to time levying sales tax, initially l in the year 1982.
inside and outside the State of Jammu and Kashmir.
The appellants, namely, the manufacturers from outside the State felt discriminated against and raised a grievance that total exemption granted to the manufacturers within the State was hit by provisions of Article 301 and 304 of the Constitution as it created tax barriers affecting the free flow of trade and companymerce within the territory of India.
The rate of tax was however increased to 4 applicable to all categories of manufacturers of edible oil viz.
Section 4 1 of Jammu Kashmir General Sales Tax Act, 1962 is the charging provision for the levy of Sales Tax in the State of Jammu and Kashmir.
SRO 93/90 91 dated March 7, 1991 issued under Section 5 of the Jammu and Kashmir General Sales Tax Act, exemption from payment of sales tax was granted to all the units manufacturing and carrying on business in edible oil in the State of Jammu Kashmir.
Brijesh Kumar, J. Leave granted.
Later on by means of Notification No.
This appeal arises out of judgment and order dated 4.2.1999 passed by the Division Bench of Jammu Kashmir High Court, dismissing the appeal and refusing the prayer of the appellants to the effect that they may number be required by the respondent to deposit the balance amount of sales tax for the period prior to March 31, 1997.
