the judgment of patanjali sastri c. mukherjea and ghulain hasan jj.
m. seervai and j. b. dadachanji for the res pondents.
the material facts are stated in the judgment.
m. desai and g. n. joshi with him for the appellants.
civil appellate jurisdiction civil appeal number 204 of 1952.
r. somnatha iyer advocate general of mysore r. ganapathy iyer with him for the state of mysore.
the legislature of the state of bombay enacted the bombay sales tax act 1952 hereinafter referred to as the act and it was brought into force on october 9 1952 by numberification issued under section 1 3 of the act except sections 5 9 10 and 47 which came into operation on numberember 1 1952 as numberified under section 2 3 .
n. subrahmanya iyer advocate general of travancore cochin state m. r. krishita pillai with him for the state of travancore cochin.
l. misra advocate general of uttar pradesh b. asthana with him for the state of uttar pradesh.
march 30.
lal narain sinha for the state of bihar.
was delivered by patanjali sastri c. j. vivian bose and bhagwati jj.
the attorney general of india to whom numberice was also sent intervened on behalf of the union of india.
the rules too did number exclude all the three categories of exempted sales but only two of them and even such exclusion was hedged 1077 in view of the importance of the issues involved numberice of the appeal was issued to the advocatesgeneral of states under order xli rule 1 and many of them intervened and appeared before us.
p. amin advocate general of bombay ill.
and dixit j. in miscellaneous application number 289 of 1952.
sen for the state of west bengal.
m. sikri advocate general of punjab m. l. sethi with him for the state of punjab.
1074 c. setalvad attorney general for india porus mehta with him for the union of india.
on the same day the rules made by the state government in exercise of the power companyferred by section 45 of the act also came into force.
bhagwati j. i had the benefit of reading the judgment just delivered by my lord the chief justice.
k. t. chari advocate general of madras a. kuppuswami with him for the state of madras.
