- (1.)This appeal is directed against the judgment and order passed by the High Court of Judicature of Bombay in Writ Petition No. 7298 of 2002, dated 11.12.2003. By the impugned judgment and order, the High Court has dismissed the Writ Petition filed by the Appellant(s) wherein the Appellant(s) had challenged the Notification Nos. DMN/CST/ 2001-02/01 and DMN/CST/2001-02/02, both dated 17.01.2001. The Brief facts of the case are: One M/s. Sharda Packaging Industries was having its establishment at Bhimpore, Daman and was registered as a dealer under the provisions of Goa, Daman and Diu Sales Tax Act, 1964 (for short, "the Local Act") and the Central Sales fax Act, 1956 (for short, "the Central Act") vide registration No. 60/1/2791 dated 17.09.1999 and had provisional registration certificate issued by the General Manager, District industries. Central Daman. The certificate was basically for the manufacture of articles such as corrugated board and boxes, kraft paper rolls, glue, starch stitching wire, waste paper, ink, plastic twine and other paper products.
(2.)M/s. Sharda industries vide letter dated 18.03.2000 had informed the Respondents that they had not yet commenced production as they have decided not to carry out manufacturing activity and therefore requested the Respondent(s) to register them as trading and manufacturing dealer. Thereafter, M/s. Sharda Industries by an application dated 20.02.2001 had made a request for inclusion of items like computer stationery, computer consumables, note books, exercise books, registers, files plain or printed, printed forms/paper, telex/fax rolls, paper bags plain/printed, envelopes, stickers and labels, office stationery, offset printing/screen printing, BOPP tape, self adhesive tape etc. The registration certificate was amended with effect from 20.02.2001. Consequent to amendment of the registration certificate regarding the product to be manufactured, M/s. Sharda industries by their letter dated 24.02.2001, informed the Respondents about commencement of manufacture of the products as per the amended registration.
(3.)The goods manufactured and sold by M/s. Sharda Industries were exempted from payment of sales tax, since the said goods would fall under entry 68 of Second Schedule to the Local Act.