JUDGMENT

Sen, J.-The appellant is a manufacturer of safety matches. During the period relevant for the assessment years 1957-58 to 1965-66, the appellant sold matches in the course of inter-State trade and commerce for which sales tax was charged under the Central Sales tax Act. The assessment orders were challenged by the petitioner by filing writ petition before the High Court. The ground taken was that Central Sales Tax was levied on turnover which included excise duty. No Central Sales Tax could be levied on excise duty. The provisions of sub-sections (2), (2A) and (5) of Section 8 of the Central Sales Tax Act were ultra vires the Constitution of India. Claims for refund of the tax collected by the Sales Tax Authority were also made. Several other similar writ petitions were heard by the High Court along with the appellant s case. The High Court by its judgment dated 30th January, 1968 allowed the writ petitions in the case of Larsen and Toubro v. Joint Commercial Tax Officer1. Following that decision, the High Court allowed the writ petitions filed by the appellant and the other writ petitioners. The Sales Tax Authority did not prefer any appeal in the case of the appellant, b