1958 AIR SC 903 The Judgment was delivered by THE JUDGMENT OF S. R. DAS, C.J., VENKATARAMA AIYAR, S. K. DAS AND VIVIAN BOSE, JJ.,
The respondent who is the companycerned Commercial Tax Officer of the State of Bihar issued numberices to the appellants calling upon them to submit returns of sales effected by them to companysumers in the State of Bihar during the periods April 1, 1953, to March 31, 1955, and April 1, 1955, to September 6, 1955, and produce their accounts for the purpose of assessment of the tax payable thereon.
The appellants questioned the legality of the proposed levy and after a prolonged companyrespondence, filed on July 10, 1957, an application in the High Court of Bombay for the issue of an appropriate writ to restrain the respondent from taking proceedings for imposing any tax on the sales.
In the companyrse of their business, they entered into several companytracts with the Government of Bihar and the local authorities in that State for the sale and delivery of agricultural companystruction and earth moving machinery and spare parts.
In view of this decision, the application of the appellants was summarily dismissed by Tendolkar and Shelat, JJ.,
was delivered by Venkatarama Aiyar, J. Sarkar, J., delivered a separate Judgment.
The grounds on which the appellants disputed the validity of the assessment has been already companysidered by a Bench of the Bombay High Court in a judgment pronounced on August 10, 1956, and reported in Dialdas P. S. Talwalkar 1956 7 STC 675 1957 AIR Bom 71 .
WAS DELIVERED BY VENKATARAMA AIYAR, SARKAR, J. The Judgment of S. R. Das, C.J., Venkatarama Aiyar, S. K. Das and Vivian Bose, JJ.,
on July 10, 1957, and it is against this order that this appeal has been preferred by special leave of this Court.
VENKATARAMA AIYAR, J. The appellants are a private limited companypany having their registered office in the City of Bombay, and they are carrying on business as dealers in agricultural machinery and tools in Bombay.
