Judgment

B.P. JEEVAN REDDY, J.

(1) THESE petitions are filed by the Commissioner of Sales Tax, Jammu & Kashmir and others seeking the review of this courts judgment and order dated 16/1/1992 (Pine Chemicals Ltd. v. Assessing Authority). The matter arose under the Jammu & Kashmir General Sales Tax Act and the central Sales Tax Act. By the aforesaid judgment, this court allowed the appeals preferred by the dealers setting aside the judgment of the Jammu and Kashmir High court.

THE judgment under review dealt with and pronounced upon four submissions. It held:

(1 Notwithstanding the fact that the government Order No. 159-Ind. dated 26/3/1971 does not invoke or refer to Section 5 of the Jammu & Kashmir General Sales Tax Act, and notwithstanding the defect, if any, in the form, it is and must be understood as an order granting exemption under and with reference to Section 5 of the said Act.

(2 That the said government Order is effective by itself. It did not require any other or further order to make it effective and enforceable.

(3 SRO No. 448 dated 22/10/1982 did not have the effect of superseding the aforesaid exemption notification.

(4 The d