( 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 cla