Judgment

B. P. JEEVAN REDDY, J.: - A common against the decision of the question arises in this batch of writ petitions. We may take the facts in writ petition (C) No. 9835 of 1983, filed by M/ s. K. B. Handi-crafts Emporium as representative of the facts in all the cases. The petitioners are firms engaged in the manufacture and sale of handi- crafts items.They are registered Sales Tax Dealers in the State of Haryana. They purchased raw material within the State against declaration forms ST-15, prescribed under Rule 21 of the Haryana General Sales- tax Rules read with S. 24 of the Act. By issuing Form S.T.15, the petitioners under- took that the goods manufactured by them out of the said raw material would be sold by them either within the state or in the course of inter- state trade and commerce or in the course of export within the meaning of S. 5(1)of the Central Sales Tax Act. A dealer issuing the said Form need not pay the purchase tax on such raw material. After manufacturing the items of handicrafts, the petitioners say, they sold them to dealers in Delhi who, in turn, exported them out of India. At the time of sale of handicrafts to Delhi dealers, the Delhi dealers issued Fo