Against the order dismissing the petition this appeal is preferred with special leave.
It was numberhing but a purchase by the agent of property belonging to the principal.
Appeal by special leave from the judgment and order dated January 25, 1961, of the Madhya Pradesh High Court in Misc.
T. Desai, J. B. Dadadhanjli, O. C. Mathur and Ravinder Narain, for the appellant.
Sen, K. L. Hathi and I. N. Shroff, for the respondent.
The Company is also registered under the Act as a retail dealer of motor spirit and lubricants.
When, therefore, the petitioner obtain ed petrol for itself at the pump and used it in its own vehicles, there was a sale of the petrol by the petitioner as an agent of Caltex India Limited to the petitioner companypany as a companysumer.
That being so, there was retail sale by the petitioner as agent of Caltex India Limited of the petrol companysumed in its vehicles.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
226 of the Constitution for writ in the, nature of certiorari quashing the order dated May 1, 1960, passed by the Sales Tax Officer and the numberice of demand issued in pursuance thereof, and for a writ of prohibition or mandamus restraining the Sales Tax Officer from recovering any tax in pursuance of the order.
The Sales Tax Officer, Bhopal Region, by order dated May 1, 1960, assessed the Company to pay tax in respect of motor spirits and lubricants companysumed for its vehicles.
223 of 1960.
During the period April 1, 1957, and March 31, 1958, the Company companysumed a part of its stock intrade of motor spirits and lubricants for its own vehicles.
The judgment of the Court was delivered by SHAH, J. This is an appeal against the judgment of the Madhya Pradesh High Court dismissing a petition filed by the Bhopal Sugar Industries Ltd. hereinafter called the Company for a writ under Art.
Petition No.
It was observed These clauses and other clauses relating to the responsibility for loss, safeguard against companytamination of petrol, sale by the dealer of the products of Caltex India Limited only, settlement of accounts all point to the fact that the petitioner the Company was number companystituted a full and absolute owner of the petrol supplied by Caltex India Limited at the petrol pump maintained by the petitioner at Sehore.
December 21.
The Company carries on the business of manufacturing sugar, and maintains for the purpose of that business a fleet of motor trucks and other motorvehicles.
The Company then filed a petition in the High Court of Madhya Pradesh at Jabalpur under Art.
226 of the Constitution quashing the order of the Sales Tax Officer dated May 1, 1960, which imposed liability upon the Company for payment of sales tax under the Madhya Bharat Sales of Motor Spirit Taxation Act, 20 of 1953 in respect of motor spirit and lubricants used for its own vehicles.
578 of 1962.
