JUDGMENT

S.P. Bharucha, J.-These appeals impugn a judgment and order of the High Court at Guwahati, It may be immediately stated that, there having been some difference of opinion between the two learned Judges who first heard the writ petitions filed by the appellants, four questions were referred to a third learned Judge and it is the first of those four questions which will determine these appeals.

2. Briefly stated for the purposes of this judgment, the facts are these: The appellants manufacture and sell petroleum coke, which are goods declared by Section 14 of the Central Sales Tax Act. The appellants are registered as dealers under the Central Act and liable to pay Central sales tax on the petroleum coke that is the subject of inter-State sales. The payments of Central sales tax on inter-State sales of petroleum coke were delayed. For the assessment years 1974 to 1980 the appellants were required by the respondents to pay interest at the rate of 24% per annum thereon, in purported exercise of the provisions of Section 35A of the Assam Sales Tax Act, 1947. The writ petitions were filed by the appellants challenging the imposition of such interest.

3. The four questions which wer