Judgment

KANIA, J. :- This writ petition is filed under Article 32 of the Constitution of India by the West Bengal Hosiery Association and certain Hosiery manufacturers and dealers in the State of West Bengal against the State of Bihar and the Commissioner of Commercial Taxes-cum-Special Secretary, Bihar praying for a direction to the Respondents to forbear from levying or imposing or collecting any sales tax on the sale of hosiery goods imported into the State of Bihar from other States for sale during the tenure of Circular no. SO 934 dated 1st August 1984, exempting from such tax sales of hosiery goods manufactured or produced in the State of Bihar and to refund the amount of sales tax levied and collected on the sale of hosiery goods imported into the State of Bihar from other States in India from 1st August, 1984. The Petitioners have also prayed for a writ of mandamus commanding the Respondents to cancel, withdraw or rescind Notification No. SO 934 dated August 1, 1984 by which exemption was granted to hosiery industries of Bihar from the levy of sales tax as set out earlier and the Petitioners have also prayed that the Respondents should be directed to refrain from making any