( 1 ) CHALLENGING the validity of the notice dated August 27, 1991 issued by respondent No. 3 to modify the recognition certificate and the circular dated June 11, 1991 issued by the commissioner of Sales Tax the present writ petition has been filed. The main question involved in the present writ petition is whether the Commissioner of Sales Tax having failed to establish his contention before the Trade Tax Tribunal that the product in question is not a "rubber product", can subsequently issue the impugned circular directing the authorities concerned not to treat "rubber roller" as "rubber product" and modify the recognition certificate accordingly.

( 2 ) THE petitioner is manufacturer of rubber roller. According to the petitioner rubber roller have one iron rod which is coated with thick rubber shed. The iron rod on which rubber shed is coated is hollowed and the rubber rollers manufactured by the petitioner are mostly used in printing press. The rubber rollers required great experience and knowledge.

( 3 ) THE recognition certificate under Section 4-B of the Act in form 19 was granted to the petitioner vide annexure 1 to the writ petition. For the assessment y