JUDGMENT - G.F. COUTO, J.:---Petitioners, a company registered under the Companies Act, 1956, challenge in these writ petitions the Assessment Orders passed by the second respondent, Sales Tax Officer, Panaji, on 26th June, 1986 and 30th December, 1985 in respect of the assessment years ending on 31 December, 1981, 31st December, 1982, 31st December, 1983 and 31st December, 1984 as well as the Notice of Demand dated 30th December, 1985, and further seek the refund of the Central Sales Tax allegedly levied and collected from them without the authority of law in the said assessment years. The issues raised are basically the same and hence, this common judgment.

2. We may state the relevant and undisputed facts.

Section 10(1) of the Goa, Daman and Diu Sales Tax Act, 1964, for short the Goa Sales Tax Act, provides that no tax shall be payable under the said Act on the sale of the goods specified in the Second Schedule subject to the conditions and exceptions set out therein. In exercise of the powers under section 10(2) the first respondent added Entry 68 to the Second Schedule by a Notification dated 2nd November, 1972 an goods manufactured, processed or assembled in the Union Territor

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