JUDGMENT : These appeals have been filed against the order dated 12-7-1985 in W.P. No. 586/85 and order dated 13-5-1985 in Special Appeal Nos. 111 and 112 of 1985. The writ petitions before the High Court were filed questioning the validity of the two provisional assessment orders made on 29th October, 1984 under Section 7B of the Rajasthan Sales Tax Act, 1954. The first order related to the period 1st September, 1983 to 31st December, 1983. The assessing officer was of the view that certain inter state sales relating to tyre cord fabrics made by the appellants, who are registered dealers under the Central Sales Tax Act, escaped assessment. He determined the turn over on best judgment basis for that period at Rs. 5,51,60,578/- and determined the tax payable at the rate of one per cent and issued the demand. Under the second order the period covered was 1st January, 1984 to 30th June, 1984 and the turn over determined was Rs. 12,96,79,289/-. Similar demand at the rate of one per cent for the tax payable was issued in respect of this period also. Before any final order could be made under Section 10 of the Act for the relevant assessment years, the appellants filed writ petitions in the High Court claiming that these inter state sales turnover were exempt from payment of tax in view of certain Govt. notifications exempting the turnover of similar goods under the local sales tax law. This was on the ground that when the goods are exempt from tax under the local Act, by virtue of the provisions of Section 8(2A) of Central Sales Tax Act, 1956, the benefit of the exemption would be available even in respect of inter state sales as such. But the High Court did not agree with this contention on the ground that the exemption notifications were not unconditional and, therefore, Section 8(2A) is not applicable. The learned Judges were also of the view that the appellants should have resorted to the statutory remedies provided under the Act and they should not have invoked the provisions of Article 226 of the Constitution even at the stage of provisional assessment. On these grounds the writ petitions were dismissed and the judgment was also confirmed in appeal. 2. Mr. On these grounds the writ petitions were dismissed and the judgment was also confirmed in appeal. 2. Mr. Salve, learned Counsel appearing in this case brought to our notice that subsequent to the filing of the appeals there were some other notifications issued under the Central Excise Act, Central Sales Tax Act and also under the Rajasthan Sales Tax Act, 1954. According to the learned Counsel, these notifications now give exemption from payment of sales tax even in respect of the inter state sales affected by the appellants in view of the retrospective operation given. Since these Government orders came to be passed during the pendency of the appeal, the assessing authorities had no occasion to consider whether the appellants are eligible for the exemption under the said Government orders. The High Court also had no occasion to consider the scope of these exemptions. It may also be mentioned that after the disposal of the writ petitions, the assessing authorities refused to rectify the provisional assessments made under Section 7B or pass final assessment orders under Section 10 in the light of the latter exemption notification on the ground that the provisional assessment orders had merged in the orders of the High Court in the writ petitions. Since the matter has not reached finality and the provisional orders had not been subject to final order under Section 10 we think that on the facts and circumstances of this case, we must direct the assessing officer to take up the matter irrespective of the fact that the matter was dealt with in the writ petition specially in view of the latter exemption notifications made in this case with retrospective operation and the writ petitions were only about the provisional assessments under Section 7B. Accordingly, we dispose of these appeals with the direction that the assessing officer will now take up the matter and make final assessment orders in accordance with law. We leave open all the questions of law arising on the applicability and scope of the exemption orders and the applicability of Section 8(2A) in respect of inter state sales now in dispute. 3. In view of the fact that the assessment relates to 1983-84 and the matter has been pending since then, the assessing officer will now take up the matter and make final assessment orders on a priority basis at the earliest. 3. In view of the fact that the assessment relates to 1983-84 and the matter has been pending since then, the assessing officer will now take up the matter and make final assessment orders on a priority basis at the earliest. Any direction regarding the deposit of tax under the provisional assessment should await the fresh order of the assessing officer.