Judgement

       PATANJALI SASTRI, C.J.I. (B. K. Mukherjea & Ghulam Hasan JJ.) - This is an appeal, from the judgment and order of the High Court of Judicature at Bombay declaring the Bombay Sales Tax Act. 1952 (Act 24 of 1952), ultra vires the State Legislature and issuing a writ in the nature of mandamus against the State of Bombay and the Collector of Sales Tax, Bombay, appellants herein, directing them to forbear and desist from enforcing the provisions of the said Act against the respondents who are dealers in motor cars in Bombay.

2. 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 9-10-1952, by notification issued under S. 1 (3) of the Act, except Ss. 5, 9, 10 and 47 which came into operation on 1-11-1952, as notified under S. 2 (3). On the same day the Rules made by the State Government in exercise of the power conferred by S. 45 of the Act also came into force.

3. On 3-11-1952, the respondents 1 to 6, who are companies incorporated under the Indian Companies Act, 1913, and respondent 7, a partnership firm, all of whom are carrying on business in Bombay of buying and selling m