Judgment

SARKAR, J. : As in Writ Petitions Nos. 65 and 66 of 1960, (reported in AIR 1963 SC 548), in which judgment has just now been delivered, the question in this petition under Art. 32 of the Constitution also is whether certain sales were inter-State sales so that it was beyond the power of the State legislature to tax them. We are only concerned with the sales hi which goods were moved from outside into Mysore.

2. The assessment year is 1956-57. We are, therefore, concerned with sales which took place between April 1, 1956 and March 31, 1957. The tax was imposed under the Mysore Sales Tax Act. 1948 which was in force during the whole of this period.

3. There are six petitioners, the first three being the State Trading Corporation Ltd., the Associated Cement Company Ltd. and the Cement Marketing Co. Ltd. The other three petitioners are shareholders or directors in one or other of these companies. The respondents are the State of Mysore and one of its Taxing Officers.

4. In this case also we arc concerned with sales of cement. Here also as in the other case, the sales were made under permits issued by the Government and the procedure of the sales in both the cases was the same.

5. T