Judgment

A. K. SARKAR J. (on behalf of S. R. Das CJI., Venkatarama Aiyar, S. K. Das JJ. and himself). This appeal raises a question under the Hyderabad General Sales Tax Act, 1950. It is from a judgment of a Full Bench of the High Court at Hyderabad, dated 11th September 1953, which, by a majority, dismissed a petition by the appellant asking for the issue of certain writs.

2. In Warangal in Hyderabad State there was an Association of oil mill owners called the Warangal Subha Oil Mill Owners Association. The appellant was a member and the Vice-President of that Association. The members of the Association in the course of their business purchased ground-nuts for the purpose of converting them into oil and trading in the same.

3. The Hyderabad General Sales Tax Act came into force on 1st May 1950. The members of the Association who were "dealers" as defined in the Act, got themselves registered under its provisions. Soon after the Act came into force the Sales Tax Officer, Warangal verbally informed the members of the Association that they would have to pay tax on the purchase of ground-nuts made by them. Thereafter certain correspondence ensued between the Association and the taxing a