( 1 ) THE petitioner challenges by way of this special civil application order Annexure A/2 dated 9. 3. 98 passed by the Sales Tax Officer Divn. 2 Bhavnagar u/s 59 (4) of the Gujarat Sales Tax Act seizing the books of accounts and Annexure A/3 (1) to A/3 (5) notices u/s 44 of the Gujarat Sales Tax Act, 1969 for reassessing turnover of sales or purchase alleged to have escaped assessment for the period 1990-91, 1991-92, 1992-93, 1993-94 and 1994-95 respectively. The challenge is on the ground that in respect of both the actions of the Sales Tax Officer the condition for exercise of such power under the statute did not exist in the facts and circumstances of the case.

( 2 ) THE business of the petitioner is to manufacture rubber insertion sheets also known as rubber insertion packing sheets. This product is claimed to be accessory of machinery by the assessee. Selling is through distributors who in their turn sell those sheets to manufacturers having plant and machinery to manufacture various goods. The sheets are used in packing after cutting them into required size and shapes and making necessary holes for being fitted in the pipe or nuts and bolts of machinery so as to