The judgment of the court was delivered by

TULZAPURKAR, J. - This appeal has been preferred by the Commissioner of Sales Tax, Bombay, and another against the judgment and order of Vimadalal, J., dated 11th April, 1972, whereby the learned Judge quashed and set aside the revisional orders of the Commissioner and two notices of demand issued by the 2nd respondent (Sales Tax Officer, A Ward) and further restrained and prohibited the two respondents (Commissioner of Sales Tax, Bombay, and Sales Tax Officer, A Ward), their officers, servants and agents from taking any steps or proceedings in enforcement, furtherance, pursuance or implementation of the said revisional orders and the said notices of demand.

The short facts leading to the filing of Misc. Petition No. 53 of 1967 by the Oriental Rubber Industries Pvt. Ltd. (original petitioner) may be stated : The petitioner-company, at all material times, carried on the business of manufacturing rubber beltings and was registered as a dealer under the Bombay Sales Tax Act, 1959 (hereinafter referred to as the "Act"). In respect of their turnover pertaining to sales of rubber beltings during the periods 1st January, 1960, to 31st Ma