S.S.SANDHAWALIA, J.

1. The significant issue that emerges for adjudication in this reference to the Full Bench is whether the Notification No. S.O. 1432, dt. 28th Nov., 1985, issued in exercise of the powers conferred by Sub-Sec. (2a) of S.31 of the Bihar Finance Act (hereinafter referred to as the Act) prescribing the declaration form to be carried on a goods carrier or a vessel for transporting goods through the State of Bihar during the course of inter-State trade, is violative of the freedom of trade guaranteed by Arts.301 and 304 of the Constitution ? Equally at issue is a minor cleavage of judicial opinion within this Court betwixt two Division Bench orders passed at the motion stage.

2. In the context of the aforesaid pristinely legal question, the facts inevitably pale into relative insignificance. These may, therefore, be briefly noticed from Civil Writ Jurisdiction Case No. 990 of 1986 (R). The petitioner therein is the proprietor of M/s. Jai Durga Industries - a firm which regularly imparts foodgrains from other States to its business premises situated at Jamshedpur. The said firm is registered under the Bihar Sales Tax Act as well as under the Central Sales Tax