Judgment

SHAH, J. : This is an appeal against the judgment of the Madhya Pradesh High Court dismissing a petition filed by the Bhopal Sugar Industries Ltd.. hereinafter called the Company for a writ under Art. 226 of the Constitution quashing the order of the Sales Tax Officer, dated May 1, 1960 which imposed liability upon the Company for payment of sales tax under the Madhya Bharat Sales of Motor Spirit Taxation Act, 20 of 1953 in respect of motor spirit and lubricants used for own vehicles.

2. The Company carries on the business of manufacturing sugar, and maintains for the propose of that business a fleet of motor trucks and other motor vehicles. The Company is also registered under the Act as a retail dealer of motor spirit and lubricants. During the period April 1, l957 and March 31, 1958 the Company consumed a part of its stock-in trade of motor spirits and lubricants for its own vehicles. The Sales Tax Officer, Bhopal Region, by order dated May 1, 1960 assessed the Company to pay tax in respect of motor spirits and lubricants consumed for its vehicles. The Company then filed a petition in the High Court of Madhya Pradesh at Jabalpur under Art. 226 of the Constitution for a