Judgment

S.B. Sinha, J.-Leave granted in S.L.P. (Civil) No. 5579 of 2001.

2. Interpretation of Section 6A of the Central Sales Tax Act, 1956 is involved in these appeals and the writ petition. The appeals arise out of judgments and orders dated 12.3.1999 passed by the Tamil Nadu Sales Tax Appellate Tribunal in T.A. Nos. 353, 456 and 457 of 1997 and 47 of 1998; dated 13.11.2000 in STA No. 459 of 1999; dated 14.11.1997 in Appeal No. 383 of 1996; and dated 2.12.1997 in Tax Case (Revision) No. 1096 of 1990 passed by the High Court of Madras.

3. The writ petition under Article 32 was filed by the Petitioner inter alia for declaring that Section 9(2) of the Central Sales Tax Act, 1956 designating the authorities of the movement State to adjudicate upon the situs of sales and character of a transaction in the course of an inter-State sale, whether as falling under Section 3 or under Section 4 of the Central Sales Tax Act, 1956, is arbitrary, unworkable and ultra vires Articles 14, 19(1)(g) and Chapter XIII of the Constitution of India, in matters involving elements of transactions taking place in more than one State.

Background Facts :

Civil Appeal No. 976-979 of 2001

4. The appellants herein