Judgment

SHAH, J. : The Sales-tax Officer, Special Circle Ernakulam assessed the appellants under the Travancore-Cochin General Sales tax Act XI of 1125 M. E. , to pay sales-tax of transaction of sale of tea chests at the auctions held at Fort Cochin in the years 1956-57 to 1958-59, rejecting their contention that the sales were exempt from tax by virtue of Art. 286(1) (b) of the Constitution. The appellants then petitioned the High Court of Kerala for writs of certiorari quashing the orders of assessment and for writs of prohibition restraining the Sale Tax Officer from proceeding with the collection of tax in pursuance of the orders of assessment. Vaidialingam, J., rejected the petitions and his order was confirmed in appeal by Division Bench of the High Court of Kerala. With special leave, the appellants have appealed to this Court.

2. The transaction of sale sought to be taxed by the revenue authorities are in tea, which is a controlled commodity. The Parliament enacted the Tea Act 19 of 1953 to provide for the control by the Union of the Tea Industry, including the control of cultivation of tea in, and of export of tea from, India and for that purpose to establish a Tea Board a