ORDER

1. Leave granted.

2. These Civil Appeals are filed by the State of Gujarat against the judgment and order of the Gujarat High Court, dated 23rd-25th & 30th April, 2007 and 28th June, 2007 in Special Civil Application Nos. 9169, 9170 to 9190, 11809, 11810, 12032, 12195, 12197, 13498, 13554, 12104, 12103, 18729, 12033, 12034, 12106 of 2006 and 8158 of 2007.

Introduction

3. Respondent-assessees have received the benefit of exemption during the period 2001-2005. They got that benefit under the Circular dated 19th February, 2001, which Circular was sought to be superseded by the impugned Circular dated 2nd September, 2005. The 2005 Circular was challenged before the Gujarat High Court in number of writ petitions filed by respondent-assessees.

4. The controversy before us is whether the Commissioner on the administrative side under the Gujarat Sales Tax Act, 1969 had the authority/competence to issue the 2001 Circular? The matter was argued before us at length. In the course of the arguments, we were taken through the judgments of this Court in the case of Coastal Chemicals Ltd. v. Commercial Tax Officer, A.P. and Ors. reported in: 1999 (8) SCC 465, on one hand and, on the other hand, n