Judgment

T. L. VENKATARAMA AIYAR, J. : The petitioners are building contractors carrying on business in Delhi, and they have filed the present applications under Art. 32 of the Constitution challenging the validity of certain provisions of the Bengal Finance (Sales Tax)Act (Ben. VI of 1941) which had been extended to the State of Delhi by a notification dated 28th April 1951.

2. The impugned provisions of the Act may now be referred to. Section 2 (d) of the Act defines "good" as including "all materials, articles and commodities, whether or not to be used in the construction, fitting out, improvement or repair of immovable property" . "Sale" is defined in S. 2 (g) as including "any transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer of property in goods involved in the execution of a contract . . . . ." . Section 2 (b) defines "contract" as meaning, omitting what is not relevant,

"any agreement for carrying out for cash or deferred payment or other valuable consideration- the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property."

"Sale price" is defined in S. 2 (h) (ii) as