( 1 ) THE petitioner, by filing this petition, has challenged the insertion of Entry No. 46 "pan Masala and Gutka" by notification dated 31. 3. 2000 in the First Schedule of the Delhi Sales Tax Act, 1975 (hereinafter referred to as "the Act" ).

( 2 ) THE incidence and levy of sales tax is provided in Chapter II of the Act. The rate of tax is provided in Section 4 of the Act and in view of Section 4 (1 ) (a) of the Act, the tax can be levied in respect of the goods specified in the First Schedule, at the rate of twelve paise in a rupee. Tax free goods are specified in section. 7 of the Act. Sub-section (1) of Section 7 of the Act reads as under:

" (1) No tax shall be payable under this Act on the sale of goods specified in the Third Schedule subject to the conditions and exceptions, if any, set out therein. "sub-section (2) of Section 7 of the Act reads as under:

" (2) The Lieutenant Governor may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the Third Schedule either retrospectively or prospectively and thereupon the Third Schedule shall be deemed to be amended accordingly: provided that no such amendment shall be made retrospec