( 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. State of Gujarat, 1995 (99) STC 226 needs reconsideration in view of the decision of the Supreme Court in Tripura Goods Transport Association case (supra ). The present cases have, therefore, been placed before this Full Bench.

( 4 ) THE impugned provision of Section 59aaa reads as under:"59aaa. POWER to declare specified goods. (1) Where the State Government is of opinion that tax is or is likely to be evaded on sales or purchases of goods which take place in the State subsequent to their import from other State and that with a view to preventing such evasion, it is necessary so to do, it may by notification in the Official Gazette, specify such goods (hereinafter referred to as "the specified goods". (2) A registered dealer or any other person who intends to import specified goods from any other State for sale, use, consumption or any other disposal in the State, shall make a declaration in such form as may be prescribed and shall cause it to be carried with the specified goods, along with the documents to be carried under sub section (3) of Section 59a. (3) On receipt of specified goods imported from other State, the registered dealer shall furnish statement in such form, to such authority and within such time, as may be prescribed. "as is apparent from the contents of provision of Section 59aaa, State Government is thereby empowered to specify goods by a notification regarding which there is evasion or likely evasion of tax on sales and purchases in the course of import of such goods. Sub-section (1) of Section 59aaa empowers the State Government to specify goods imported in the State of Gujarat on which there is likelihood of evasion of sales tax. Sub-section (2) of Section 59aaa obliges a registered dealer importing specified goods to make declaration in the prescribed form so that the same can be carried with the documents by the transporter as required by the provision of Section 59a applicable to the transporter. Sub-section (3) of Section 59aaa requires importer of specified goods to furnish statement in the prescribed form. Section 59a imposes an obligation on the transporter while importing goods to carry with him, all relevant documents and information regarding consignor or consignee of the goods and details/ particulars of the goods. The said documents and particulars are to be verified at the sales tax check post or barrier set up by the Sales Tax Department.

( 5 ) BY notification dated 5. 8. 2000 in exercise of powers under sub-section (2) of Section 59aaa of the Act, the State Government, amongst other 16 articles mentioned in the notification, specified `cement as specified goods for which declaration and information in the specified form is to be supplied while importing the said goods. To fulfil the object and to ensure complia