Judgment

DAS GUPTA, J. : In this petition under Art. 32 of the Constitution the petitioner a partnership firm carrying on the business of manufacture of Bidis and having its head office at Jabalpur within the State of Madhya Pradesh complains that its fundamental rights under Art. 19(1)(f) and (g) of the Constitution have been violated by the illegal imposition of a purchase tax on certain purchases of tobacco made by it in the State of Bombay. It appears that the Sales Tax Officer, Baroda made an order assessing the petitioner to a purchase tax under S. 14, sub-sec. (6) of the Bombay Sales Tax Act, 1953 (Bom. Act III of 1953) for the period April 1, 1954, to September 29, 1955. The petitioner contends that this assessment was illegal inasmuch, as these transactions are purchases "outside the State of Bombay" within the meaning of Art. 286(1)(a) of the Constitution read with the Explanation and also because these transactions took place in the course of inter-State trade and commerce within the meaning of Art. 286(2) of Constitution. It was also urged that the provisions of the Bombay Sales Tax Act, 1953, do not authorise the imposition, levy or collection of any purchase tax on the