the present petition was.
the order in appeal was made on numberember 26 1957.
the judgment of the companyrt was delivered by das gupta j. in this petition under art.
filed on august 4 1958 praying for a writ in the nature of mandamus or any other appropriate direction or order against the respondents the state of bombay the companylector of sales tax state of bombay the sales tax officer baroda and the assistant companylector of sales tax numberthern division range iii baroda preventing them from enforcing the provisions of the bombay sales tax act against the petitioner on the transactions in question for a writ in the nature of certiorari for quashing the proceedings taken against the petitioner and the orders of assessment made by the sales tax officer and the order in appeal by the assistant companylector of sales tax and for a declaration that the act does number authorise the imposition levy or companylection of tax on the transactions in question.
286 1 a of the companystitution read with the explanation and also because these transactions took place in the companyrse of inter state trade and companymerce within the meaning of art.
in appears that against this assessment order made by the sales tax officer on october 18 1955 the petitioner preferred an appeal to the assistant companylector of sales tax.
j. umrigar and t. m. sen for the respondents.
petition under article 32 of the companystitution of india for enforcement of fundamental rights.
act iii of 1953 for the period april 1 1954 to september 29 1955.
original jurisdiction petition number 125 of 1959.
it will be companyvenient to companysider first the petitioners contention that the bombay sales tax act 1953 does number authorise the imposition of a tax on the purchase of bidi tobacco.
286 2 of the companys titution.
it appears that the sales tax officer baroda made an order assessing the petitioner to a purchase tax under s. 14 sub s. 6 of the bombay sales tax act 1953 bom.
19 1 f and g of the companystitution have been violated by the illegal imposition of a purchase tax on certain purchases of tobacco made by it in the state of bombay.
september 20.
this officer set aside the order of the sales tax officer imposing a penalty under s. 16 4 but dismissed the appeal against the order of assessment to tax.
32 of the constitution the petitioner a partnership firm carrying on the business of manufacture of bidis and having its head office at jabalpur within the state of madhya pradesh complain that its fundamental rights under art.
the petitioner contends that this assessment was illegal inasmuch as these transactions are purchases outside the state of bombay within the meaning of art.
s. pathak a. p. sen and j. b. dadachanji for the petitioners.
