D. M. DHARMADHIKARI, C.J. - The petitioner is engaged in the manufacture and sale of HDPE woven sacks, HDPE woven sacks laminated with paper and HDPE woven sacks with loose paper liner inside. It is selling its manufactured products in the State of Gujarat as well as outside Gujarat in the course of inter-State trade and commerce. It has its registered administrative office at Mumbai in the State of Maharashtra. Its factory is at Bhilad, District Valsad. In the course of its trade, it is also required to transfer its manufactured products from Bhilad, where it has its factory to its main office at Mumbai.

By this petition under article 226 of the Constitution of India, the petitioner-company seeks quashing the impugned orders dated April 26, 2000 (annexure E) and May 17/19, 2000 (annexure I) passed by the Sales Tax Officer, Valsad, respondent No. 1 in purported exercise of powers under sections 48A and 41B of the Gujarat Sales Tax Act (hereinafter referred to as "the local Act") read with section 9(2) of the Central Sales Tax Act, 1956. The Sales Tax Officer, Valsad, respondent No. 1 has invoked his jurisdiction under section 41B and under section 48A for making provisiona