JUDGMENT :

1. This appeal is directed against the judgment and order passed by the High Court of Judicature of Bombay in Writ Petition No. 7298 of 2002, dated 11.12.2003. By the impugned judgment and order, the High Court has dismissed the Writ Petition filed by the Appellant(s) wherein the Appellant(s) had challenged the Notification Nos. DMN/CST/ 2001-02/01 and DMN/CST/2001-02/02, both dated 17.01.2001. The Brief facts of the case are: One M/s. Sharda Packaging Industries was having its establishment at Bhimpore, Daman and was registered as a dealer under the provisions of Goa, Daman and Diu Sales Tax Act, 1964 (for short, "the Local Act") and the Central Sales fax Act, 1956 (for short, "the Central Act") vide registration No. 60/1/2791 dated 17.09.1999 and had provisional registration certificate issued by the General Manager, District industries. Central Daman. The certificate was basically for the manufacture of articles such as corrugated board and boxes, kraft paper rolls, glue, starch stitching wire, waste paper, ink, plastic twine and other paper products.

2. M/s. Sharda industries vide letter dated 18.03.2000 had informed the Respondents that they had not yet commenced prod