B.P. Jeevan Reddy, J. - (1.) These petitions are filed by the Commissioner of Sales-tax, Jammu and Kashmir and others seeking the review of this Courts judgment and order dated January 16, 1992 reported in (1992) 2 SCC 683 (Pine Chemicals Ltd. and other etc. etc. vs. Assessing Authority and other etc. etc.). The matter arose under the Jammu and Kashmir General Sales Tax Act and the Central Sales Tax Act. By the aforesaid judgment, this Court allowed the appeals preferred by the dealers setting aside the judgment of the Jammu and Kashmir High Court.
(2.) The judgment under review dealt with and pronounced upon four submissions. It held : (1) Notwithstanding the fact that the Government Order No. 159-lnd. Dated March 26, 1971 does not invoke or refer to section 5 of the Jammu and Kashmir General Sales-tax Act, and notwithstanding the defect, if any, in the form, it is and must be understood as an order granting exemption under and with reference to Section 58 of the said Act. (2) That the said Government Order is effective by itself. It did not require any other or further order to make it effective and enforceable. (3) SRO No. 448 dated October 22, 1982 did not have the effect of superseding the aforesaid exemption notification. (4) The dealers-assessees are entitled to claim the benefit of the provision contained in sub-section (2A) of Section 8 of the Central Sales-tax Act in view of the exemption granted to them under Government Order No. 159.
(3.) Though the learned counsel for the review petitioners sought to impugn the correctness of all the four findings in the judgment, we did not allow him to do so and restricted him only to the fourth submission. This we did for the reasons to be recorded hereinafter. We shall, therefore, confine our discussion only to the said aspect.;