C. Setalvad, Attorney General of India, Sankar Ghosh and N. Mukherjee, for the appellants in C. A. No.
226, but the petition was dismissed by D. N. Sinha, J. The matter arises out of assessment to sales tax on sale of motor spirit for aviation purposes shortly, aviation spirit supplied by the appellant Companies to aircraft bound for companyntries abroad, under the Bengal Motor Spirit Sales Taxation Act, 1941, as amended by s. 2 a i of the Bengal Motor Spirit Sales Taxation Second Amendment Act, 1954.
M. Bose, Advocate Generalfor the State of West Bengal, B. Sen and P. K. Bose, for the respondents in both the appeals .
Appeal from the judgment and order dated December 7, 1956, of the Calcutta High Court in Matters Nos.
The High Court was moved for writs of mandamus, prohibition and certiorari under Art.
C. Setalvad, Attorney General of India, C. K. Daphtary, Solicitor General of India, Sukumar Mitra, Sankar Ghosh and N. Ghosh, for the appellants in C. A. No 751 of 57.
29 and 58 of 1956.
Both parties admitted the procedure for the supply of aviation spirit to aircraft.
The sales tax authorities in West Bengal, however, took a different view of the matter, and after sundry procedure resulting in assessment of tax, presented a demand numberice for the tax assessed which was paid under protest by the appellant Companies.
751 of 1957 and 10 of 1958.
CIVIL APPELLATE, JURISDICTION Civil Appeals Nos.
286 of the Constitution.
They have number filed these appeals after obtaining a certificate, as already stated.
The Commercial Tax Officer, the Commissioner of Commercial Taxes and the State of West Bengal have been joined as respondents in this Court, as they had previously been joined in the High Court.
They maintain supply depots at Dum Dum Airport from which aviation spirit is sold and delivered to aircraft proceeding abroad and belonging to several Companies.
10 of 1958.
It appears that such sales were treated by the sales tax authorities in the State of Bombay as number falling within the taxing Acts in force in the Bombay State by reason of the provisions of Art.
132 1 of the Constitution have been filed respectively by the Burmah Shell Oil Storage land Distributing Co., of India, Ltd., and the Standard Vacuum Oil Company in this judgment referred to as the appellant Companies against a companymon judgment of the High Court of Calcutta dated December 7, 1956.
The appellant Companies deal in Petroleum and Petroleum products, and carry on business at Calcutta.
The case in the High Court was restricted to companysideration of supplies to aircraft which either proceed to foreign companyntries directly from Dum Dum Airport, or do so ultimately, though landing en route at some place or places in the Indian territory.
The appellant Companies filed petitions under Art.
September 27.
226 of the Constitution in the High Court of Calcutta questioning the legality of the imposition but without success.
The Judgment of the Court was delivered by HIDAYATULLAH J. These two appeals on a certificate under Art.
