The judgment of the Court was delivered by

MADON, C.J. - The applicants carry on business of manufacturing various types of dyes and chemicals. They are registered as dealers under the Bombay Sales Tax Act, 1959 (hereinafter for the sake of brevity referred to as "the Act"). During the period 1st January, 1965, to 31st December, 1965, the applicants purchased raw materials for the purpose of the manufacturing business carried on by them. Out of the quantity of raw materials purchased by them, raw materials of the aggregate value of Rs. 10,56,643 were purchased by the applicants by giving certificates in form 15 prescribed under the Bombay Sales Tax Rules, 1959, to the effect that the goods so purchased would be used by them for the manufacture of taxable goods which would be sold by them and that such sales would not take place outside the State of Maharashtra. For the purposes of the said certificates a sale in the course of inter-State trade or commerce, or in the course of the export of the goods out of the territory of India, where such sale occasioned the movement of the goods from the State of Maharashtra, is to be considered as a sale within the State of Maharashtra