The judgment of the Court was delivered by

RAJESH BALIA, J. - All the four above petitions in substance raise the same issue about effect of sub-clause (b) of clause (29A) of article 366 of the Constitution of India, which has been inserted by 46th Amendment of Constitution on the scheme of section 8 of the Central Sales Tax Act, 1956, in view of the fact that definition of "sale" under section 2(g) of the CST Act, 1956, has not been amended by the Parliament since. We, therefore, propose to decide all the petitions by a common order after recording facts of each case giving rise to different reliefs claimed in these petitions.

2. Special Civil Application No. 7294 of 1993 :

The petitioner is a dealer and is engaged in the business of executing works contract. He is also a Government contractor. For the purpose of its work as a building contractor, the petitioner is required to purchase building material from outside Gujarat in the course of inter-State trade and commerce. In order to avail the benefit of provisions of section 8(1) for procuring such material at a concessional rate purchaser is required to make declaration in form "C". The petitioner who is a dealer under