Judgment

HIDAYATULLAH, J. : These two appeals on a certificate under Art. 132(1) of the Constitution have been filed respectively by the Burmah Shell Oil Storage and Distributing Co., of India, Ltd., and the Standard Vaccum Oil Company (in this judgment referred to as the appellant-Companies) against a common judgment of the High Court of Calcutta dated December 7, 1956. The High Court was moved for writs of mandamus, prohibition and certiorari under Art. 226, but the petition was dismissed by D. N. Sinha, J. The matter arises out of assessment to sales tax on sale of motor spirit for aviation purposes (shortly, aviation spirit) supplied by the appellant-Companies to aircraft bound for countries abroad, under the Bengal Motor Spirit Sales Taxation Act, 1941, as amended by S. 2 (a) (i) of the Bengal, Motor Spirit Sales Taxation (Second Amendment) Act, 1954. The Commercial Tax Officer, the Commissioner of Commercial Taxes and the State of West Bengal have been joined as respondents in this Court, as they had previously been joined in the High Court.

2. The appellant-Companies deal in Petroleum and Petroleum products, and carry on business at Calcutta. They maintain supply depots at Dum