the majority of the share holders of this companypany are also citizens of india and one of them has joined the petitions.
number.
79 and 80 of 62 .
number.
in accordance with this companyclusion further steps are threatened against the petitioner in the matter of recovery of the sales tax calculated by the appropriate authorities.
202 and 203 of 1961 .
the peti tioner is a companypany registered under the indian companypanies act 1913 and carries on the business of manufacturing inter alia diesel truck and bus chassis and the spare parts and accessories thereof at jamshedpur in the state of bihar.
number.
s. pathak b. dutta j. b. dadachanji o. c. mathur and ravinder narain for the petitioners in w.p.
the petitioner companytends that the sales in respect of which the present petitions have been filed were effected in the course of inter state trade and as such were number liable to be taxed under the relevant provisions of the sales tax act.
the petitioner is a companypany and a majority of its share holders are indian citizens two of whom have joined the present petitions.
c. setalvad d. p. singh m. k. ramamurthi r. k. garg and s. c. agarwal.
number.
112 and 113 of 1961.
criminal jurisdiction writ petitions number.112 and 113 of 1961 etc.
v. gupte additional solicitor general n. s. bindra and r. h. dhebar for the respondents in w.p.
number.
ranganadham chetty and t. v. r. tatachari for the respondents in w.p.
it may incidentally be stated at this stage that these writ petitions were heard by a special bench of this companyrt on the 26th july 1963 in order to determine the constitutional question as to whether the state trading corporation limited can claim to be a citizen within the meaning of art.
the registered office of the petitioner is in bombay.
204 of 1961 .
number.
in support of this plea reliance is placed by the respondents on a recent decision of a special bench of this companyrt in smt.
202 204/1961 .
112 and 113 of 1961 .
the judgment of the companyrt was delivered by gajendragadkar c.j.
accordingly the petitioner distributes and sells its vehicles to dealers state transport organisations and consumers in the manner set out in the petition.
writ petitions number.
the modus adopted by the petitioner in carrying on its business in different parts of india is to sell its products to the dealers by virtue of the relevant provisions of the dealership agreements.
number.
lal narain sinha m. k. ramamurthi r. k. garg and s. c. agarwal for the respondent in w.p.
petition under art.
202 204/1961 have been filed by the state trading companyporation of india limited the shareholders of this companyporation are the president of india and two additional secretaries ministry of companymerce and industry government of india one of these secretaries has joined the petitions.
the petitioners in w.ps.
112 and 113 of 61 and 79 to 80 of 1962 .
in order to promote its trade throughout the country the petitioner has entered into dealership agree ments with different persons.
for the respondents in w.p.
79 and 80/ 1962 are the automobile products of india limited and anumberher.
february 25 1964.
a. palkhivala j. b. dadachanji o. c. mathur and ravinder narain for the petitioners in w.p.
the sales tax officer on the other hand has head that the sales had taken place within the state of bihar and were intra state sales and as such were liable to assessment under the bihar sales tax act.
the companypany sells these products to dealers state transport organisations and others doing business in various states of india.
