Brijesh Kumar, J. - (1.) Leave granted.
(2.) This appeal arises out of judgment and order dated 4-2-1999 passed by the Division Bench of Jammu and Kashmir High Court, dismissing the appeal and refusing the prayer of the appellants to the effect that they may not be required by the respondent to deposit the balance amount of sales tax for the period prior to March 31, 1997.
(3.) The brief facts are that the appellants sell their product namely, mustard/edible oil in the State of Jammu and Kashmir while the manufacturing takes place in the State of Punjab and Haryana. Section 4(1) of Jammu and Kashmir General Sales Tax Act, 1962 is the charging provision for the levy of Sales Tax in the State of Jammu and Kashmir. The State Government issued Notification under the aforesaid provision from time to time levying sales tax, initially @ 1% in the year 1982. The rate of tax was however increased to 4% applicable to all categories of manufacturers of edible oil viz. inside and outside the State of Jammu and Kashmir. Later on by means of Notification No. SRO-93/90-91 dated March 7, 1991 issued under Section 5 of the Jammu and Kashmir General Sales Tax Act, exemption from payment of sales tax was granted to all the units maufacturing and carrying on business in edible oil in the State of Jammu and Kashmir. The result was that maufacturers of the State of Jammu ad Kashmir were not required to pay any sales tax whereas outside manufacturers had been paying sales tax at the rate of 4% as enhanced by means of a Notification issued in 1989.;