Judgment

Kirpal, J.-The challenge in this writ petition is to the notification dated 12th March, 1997 issued by the State of Rajasthan under Section 8(5) of the Central Sales Tax Act (for short “the Act”) whereby it reduced the rate of sales tax on inter-state sale of cement by any dealer from that State to 4 and did away with the requirement of furnishing of declaration in Form-C or certificate in Form-D contemplated by Section 8(4) of the Act.

2. Shri Digvijay Cement Co. Ltd. and M/s. Gujarat Ambuja Cements Ltd., petitioners No. 1 and 3 herein, manufacture cement and have their manufacturing units in the State of Gujarat. The cement manufactured by them is sold in Gujarat and elsewhere. The State of Rajasthan had issued under Section 8(5) notifications dated 8th January, 1990 and 27th June, 1990, which had the effect of reducing tax on inter-state sale effected by dealers from Rajasthan to 7 even though in respect of local sales the tax was 16 . These notifications were challenged by the petitioners by their filing a writ petition in the Rajasthan High Court in February 1994. During the pendency of this petition the State of Rajasthan issued under Section 8(5) of the Act another