( 1 ) THESE appeals are at the instance of the State of West Bengal and others and they are directed against the judgment and order dated 13th November, 1979 of his Lordship the Honourable Mr. Justice D. K. Sen, inter alia, declaring that the impugned notification amending Rule 3 (28) of the Bengal Sales Tax Rules, 1941 is ultra vires and also commanding the State not to give effect or further effect to the said amended Rule 3 (28) and not to withdraw exemption allowed under Sections 14 and 15 of the Central Sales Tax Act, 1956 in respect of carpets.

( 2 ) UNDER Clause (x) of Section 14 of the Central Sales Tax Act, 1956, woollen fabrics as defined in item No. 21 of the First Schedule to the Central Excises and Salt Act, 1944 are "goods of special importance" in inter-State trade or commerce. Under Section 15 of the Central Sales Tax Act, 1956 every sales tax law of a State imposing or authorising the imposition of a tax on the sale or purchase of declared goods is subject to the restrictions and conditions mentioned in Clauses (a) to (d) of the said Section 15 of the Act. Under Clause (a) of Section 15, tax payable under the State sales tax law in res