Honourable Mr. Justice Akil Kureshi

1. Draft amendment dated 22.4.2011 is allowed. Amendments shall be carried out forthwith.

2. The petitioners have challenged an order dated 23.3.2011 annexed at Annexure-A to the petition passed by the Deputy Commissioner of Commercial Tax, State of Gujarat ( hereinafter referred to as the Assessing Officer). By the said order the Assessing Officer framed assessment in the case of the petitioner under the Central Sales Tax Act ( "CST Act" for short) for the period between 1.3.2006 to 31.3.2007. The Assessing Officer raised a demand of Rs.192,05,53,975/-, towards sales tax, interest and penalties. The petitioners have challenged the said order on various grounds. However, before us, the main ground pressed in service on behalf of the petitioners was that the respondents have no legal authority to demand and levy any sales tax under the CST Act with respect to the sale transactions between the petitioners and respondent No.5 Oil and Natural Gas Corporation ("ONGC" for short), which sales had taken place at Bombay High.

3. By an order dated 27.4.2011, while issuing notice in the present petition, we had granted ad interim relief preventing the