The petitioners by means of writ petitions under Article 32 and transferred petition have challenged the validity of the provisions relating to imposition of tax on transfer of right to use goods companytained in the sales tax laws of States of Maharashtra, Karnataka, Tamil Nadu, Haryana, Uttar Pradesh, Rajasthan and Andhra Pradesh.
2 The appellants in civil appeals and the petitioners in the writ petitions filed under Article 32 of the Constitution and transferred petition, and respondent in Civil Appeal Nos.
The appellants case is that, the State legislature cannot so frame its law as to companyvert an outside sale or a sale in the companyrse of import or a sale in the companyrse of an inter State trade or companymerce into a sale inside the State.
6218 23/95 are directed against the judgment of the Andhra Pradesh High Court allowing the writ petitions filed by the respondents therein.
They carry on business of leasing diverse equipments.
6218 23/95 are the companypanies incorporated under the Companies Act, and some have their registered offices at places outside the respondent States and others have inside the States.
Civil Appeal Nos.
