The judgment of the Court was delivered by

MADON, C.J. - The applicants, Bata India Limited, are registered as dealers under the Bombay Sales Tax Act, 1959. The applicants carry on business in footwear. At the relevant time, entry 24 in Schedule A to the said Act and entry 21 in Schedule C to the said Act dealt with footwear. Under entry 24 in Schedule A footwear made by hand without using power at any stage when sold at a price not exceeding Rs. 15 per pair was exempted from tax. As the footwear sold by the applicants was not made by hand without use of power, entry 24 had no application to the case of the applicants. Entry 21 in Schedule C at the relevant time provided as follows :

"Serial Description of goods Rate of Rate of No. sales tax. purchase tax. ------------------------------------------------------------------------- 21. Footwear - (a) other than that specified Five paise Five paise in entry 24 in Schedule A, in the rupee. in the rupee. when sold at a price not exceeding Rs. 15 per pair;

(b) other than that specified