Judgment

HIDAYATULLAH. J. : These six petitions under Art. 32 of the Constitution have been filed by one Bhaiyalal Shukla who was doing business of construction of buildings, roads, bridges etc. as contractor for the Public Works Depart in Rewa Circle of the former Vindhay Pradesh State, now a part of the State of Madhya Pradesh. By these petitions, he challenges the levy of sales tax on building materials supplied by him in the construction of buildings, roads and bridges for the years,1953-54 to 1958-59. For the first year in question, sales tax amounting to Rs. 1,840-5-0 has already been charged and paid. He seeks refund of this amount. For the remaining years except the last two, proceedings for assessment have been completed, but the amounts have not been paid. For the remaining two years, proceedings are pending for assessment of the tax. The respondents in the case are the State of Madhya Pradesh which stands substituted for the State of Vindhya Pradesh and diverse officers connected with the assessment and levy of the tax. The contention of the petitioner is that the tax is not leviable in view of the decisions of this Court in two cases reported in State of Madras v. Gannon