Judgment

A. K. SARKAR, J. (On behalf of S. R. Das CJI., Venkatarama Aiyar, S. K. Das, JJ. and himself) : The Hyderabad General Sales-tax Act, 1950, came into force on 1-5-1950. As it originally stood, sales of coarse and medium cloth were not liable to be taxed under it. The Act was amended by Hyderabad Act XXVII of 1952 which came into force on 1-8-1952 and as a result of the amendment, sales of coarse and medium cloth were made taxable under the principal Act. Thereafter, the Sales-tax Officer, Secunderabad, on different dates in the months of October, November and December, 1952, made five provisional orders of assessment, one in respect of each of the five appellants before us, whereby he levied a tax on the sales of the appellants including the sales of coarse and medium cloth made by them on and after 1-8-1952, being the date from which sales of coarse and medium cloth became taxable under the amendment earlier mentioned. The appellants appealed from these orders of assessment to the higher Sales-tax authorities under the provisions of the Act. Pending the decision of the appeals each of the appellants moved the High Court at Hyderabad for the issue of a writ of mandamus or ot