N.P.Singh, J.

1. These writ applications have been filed on behalf of different petitioners for quashing a communication dated 10th January, 1986, issued by the Deputy Commissioner, Commercial Taxes, Bihar, to the different Assistant Commissioners, Commercial Taxes, to treat briquettes prepared from coal-dust as "unspecified goods" over which sales tax payable was at the rate of 8 per cent.

2. It is the case of the petitioners that they manufacture coke briquettes meant for domestic consumption by mixing coal-dust, soil and molasses by mechanical process. According to the petitioners, as the coke briquettes are prepared from coal-dust, it will be deemed to be declared goods under Sec.14(ia) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act") over which sales tax cannot exceed 4 per cent of the sale or purchase price thereof, in view of Sec.15(a) of the Act.

3. In the counter-affidavit filed on behalf of the respondent-State, which has been sworn by the Commercial Tax Officer, the assertion made on behalf of the petitioners regarding the ingredients and process of manufacturing of the coke briquettes has not been denied. It has been stated:

The deponent