( 1 ) ). The petitioners are carrying on business of sale and purchase of cement and are dealers registered under the provisions of the Gujarat Sales Tax Act, 1969, and Gujarat Sales Tax Rules, 1970, framed thereunder (hereinafter referred to as `the Act and `the Rules ).

( 2 ) BY these petitions under Article 226 of the Constitution of India, prayer is made for grant of declaration that provisions of Section 59aaa of the Act, Rule 62aaa of the Rules with Forms 45c and 45d and circulars of the department of Sales Tax dated 12. 9. 2000 and 11. 10. 2000 are ultra vires being violative of Articles 14, 19 (1) (g), 301, 303 and 304 of the Constitution of India.

( 3 ) THESE cases were heard earlier by the Division Bench. But in the course of hearing, on behalf of the State, for supporting the impugned provisions of the Act and the Rules, reliance was placed on the decision of the Supreme Court in the case of Tripura Goods Transport Association and another vs. Commissioner of Taxes and others, 1999 (112) STC 609. Contention advanced by the learned Advocate General for the State is that Division Bench decision of this Court in the case of J. K. Corporation Limited vs