( 1 ) IN this bunch of matters, there are three groups. Group I covers 29 matters (CWP No. 2341, 2552,2354, 2964,2965,2966,2967,2968,2970,2971,2981,2986,2987,2988,2994, 2995, 2996, 2998, 2999, 3011, 8012, 3013, 3014, 3742, 3748, 3753, 4773, 3721, 3739 ) out of which we have taken CW 2431/2003 filed by Hoshyar Singh Suresh Chandra Sarees Pvt Ltd as the lead case. In these cases, after completion of assessments, notices were issued and after reopening, reassessments have been completed. Group II consists of ten cases ( CWP No. 2337, 2338, 2340, 2351, 2353, 2355, 2356, 2361, 2362, 2339/2003) When the petitions were filed assessments had not been completed in these cases. Thereafter, during the pendency of the petitions, assessments have been completed. In Group III, there are nine matters (CWP No 3325, 3324, 3327,3341, 3342, 3370, 3373, 3398, 3767), where assessments have been completed but have been re-opened.

( 2 ) IN all these petitions, a pure question of construction and interpretation of entry No. 34 of Schedule I vis- -vis entry No. 60 of Schedule III to Delhi Sales Tax Act, 1975 is involved. The question is whether "silk sarees" (or spelled as saris ) merit classification as "silk fabrics" or "garments made of silk". According to the petitioners, the long standing tradition/practice of classifying "silk sarees" as "silk fabrics" is the only correct method. If "silk sarees" fall within "silk fabrics" then they would be placed in Entry No. 60 of Schedule III and would not attract any sales tax. On the other hand, if :silk sarees" are construed as "garments made of silk" then they would merit classification in Entry No. 34 of Schedule I and would be exigible to sales tax @ 12%.

( 3 ) THAT as per provisions contained in the Act, Section 4 thereof indicates a schedule of rates at which the tax shall be levied on the taxable turnover.

SCHEDULE I. ? 12% ( 12 paise in a rupee) schedule II?. 4% ( not exceeding four paise in a rupee) schedule III (In view of Section 7 of the Act, no tax shall be payable under the Act on the sale of goods specified in Schedule III subject to the condition and exception, if any, set out therein.) schedule IV? 20% ( 20 paise in a rupee)

( 4 ) IN view of sub clause (d) of sub-Section (1) of Section 4 of the Act, any other goods not covered by any of aforesaid entries, is subject to tax @ 8 paise in a rupee. As aforesaid, Entry No. 34 in Schedule-I refers to "silk" and "garments made of silk", however, "silk fabrics" finds its place at Entry No. 60 in Schedule III.

( 5 ) WE have taken the facts of the lead case ( CW 2431/2003) This petition has been filed by the petitioner, inter alia, praying for issuance of an appropriate writ, order or direction declaring that "silk sarees" are "silk fabrics" and are classifiable under Entry No. 60 of Schedule III to the Delhi Sales Tax Act, 1975, (hereinafter referred to as the Act) for the purpose of levy of tax under Section 4 of the said Act and to quash the assessment order/demand notice dated 24. 3. 2003 as well as notice issued under Section 24 dated 24. 3. 2003 seeking to reopen the assessment.

( 6 ) THE petitioner M/s Hoshyar Singh Sureshchandra Sarees Pvt Ltd, is a company incorporated on 16. 10. 1995 ( hereinafter referred to as "the assessee" ). The assessee is dealing in all kinds of sarees including silk sarees for the last eight years and was registered on 27. 2. 1996 under the Delhi Sales Tax Rules, 1975 (hereinafter referred to as "the Rules" ).

( 7 ) THE petitioner has placed on record an assessment order for the period of assessment 2000-2001 made on 26. 9. 2002 vide Annexure-1. The assessing officer had granted exemption from payment of tax.

( 8 ) THEREAFTER vide Annexure-2 dated 9. 1. 2003, notice was issued under Section 23 of the Act, calling upon the assessee with details of sale/purchase of "silk sarees" during 2001-2002 amount-wise with opening stock as on 1. 4. 2001 and also to show cause as to why penalty under Section 55 of