From ,he Judgment and Order, dated the 1st March, and 1st April, 1968 of the Madras HighCourt in Writ Petition Nos.
1 in 106/70 .
From the judgment and order dated the 1st March 1968 of the Madras High Court at Madras in Writ Petition Nos.
105 106 OF 1970.
84 and 2356 of 1967 and Tax No.
V. Gupte and A. V. Rangam, for the appellants in C.A. Nos.
2457 49/69 and 105 106/70 Sen, S. D. Sharma and S. P. Nayar, for respondent No.
983 and 687 of 1967.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
228 of 1964.
CIVIL APPEAL Nos.
2547 2549 of 1969.
2 in 2547/69 1105 106/70 and respondent number 3 in 105/70 .
B. Aggarwala and Saroja Gopalakrishnan, for respondent number 1 in 2547/69 J,05/70 .
The Judgment of the Court was delivered by MATHEW J. Before the High Court of Madras, the respondents claimed that they were number liable to be taxed at the higher rate prescribed in s. 8 2 b of the Central Sales Tax Act, 1956 hereinafter called the Act on the turnover of their sales in the companyrse of inter State trade to government or unregistered dealers even though they had number obtained C or D forms, as the case may be, for the reason that s. 8 2 b is violative of articles 501 and 303 1 of the Constitution and was, therefore, bad.
P. Rana, for respondent number 5 in 105/70 .
Natesan, V. Nataraj and D. N. Gupta, for respondent No.
