( 1 ) BOTH these petitions are disposed of by this common judgment as question involved in both the petitions is same.

( 2 ) SO far as the facts are concerned, we have taken the facts from Special Civil Application no. 7070/96.

( 3 ) IN the present petition, the petitioner- M/s Crompton Greaves Ltd and another are challenging the notice of re-assessment issued under Section 44 of Gujarat Sales Act (hereinafter referred to as "the Act") dated 20/07/1996 issued by the Sales Tax Officer (II), Ahmedabad for assessment year 1991-92 (and 1992-93) on the ground that deductions with regard to sales made against certificate in Form 17a prescribed under Rule 24 (2-A) of the Gujarat Sales Tax Rules, 1970 (hereinafter referred to as "the Rules") read with section 12 (1) were erroneously allowed in the assessment made under section 41. In fact, grievance is made by the petitioners that they have neither made any sale on the strength of certificate in Form 17a nor claimed any deduction during the assessment year 1991-92. Even the assessing officer had no occasion to allow such deductions. BACKGROUND OF FACTS:

( 4 ) THE petitioner No. 1 is a company incorporated under the provisions of th