Judgement

BHAGWATI, J. : These 3 appeals with certificate under Art. 132(1) of the Constitution involve the interpretation of the proviso to Art. 286(2) and raise a common question as to whether that proviso also saves the transactions of sale or purchase covered by the Explanation to Art. 286 (1)(a) from the ban imposed therein.

2. The Appellants in Civil Appeal No. 132 of 1955 are Messrs. Ramnarain Sons Ltd., a firm registered as a "dealer" under the Central Provinces and Berar Sales Tax Act, 1947, and carrying on business at Amaravati and at other places in Madhya Pradesh, After the Cotton Control Order, 1949, came into force on 12-9-1949, the Appellants entered into agreement with several mills situated outside Madhya Pradesh by which they undertook to purchase kapas in the various markets in Madhya Pradesh as their agents on their account and on their behalf.

The kapas after purchase was to be ginned and pressed into bales and sent to the mills, All the expenses involved in the process were to be borne by the mills which were also to be credited with the said proceeds of the cotton seeds and the Appellants were only entitled to commission on a percentage basis. The Appellants wo