Judgment

MATHEW, J. :- Before the High Court of Madras, the respondents claimed that they were not liable to be taxe at the higher rate prescribed in Section 8 (2) (b) of the Central Sales Tax Act, 1956 (hereinafter called the Act) on the turnover of their sales in the course of inter-State trade to Government or unregistered dealers even though they had not obtained C or D forms, as the case may be, for the reason that Section 8 (2) (b) is violative of Articles 301 ande 303 (1) of the Constitution and was, therefore, bad. The High Court accepted the claims by a common judgment. These appeals are preferred against the judgment on the basis of certificates granted by the High Court and they raise the common question, namely, whether Section 8 (2) (b) of the Act is bad for the reason that the provisions thereof offend Articles 301 and 303(1) of the Constitution.

2. In Larsen and Toubro Ltd. v. Joint Commercial Tax Officer, 20 STC 150 the High Court of Madras held that sub-sections (2), (2A) and (5) of Section 8 of the Act were bad for the reason that they violated the provisions of Articles 301 and 303 (1) of the Constitution. This was on the basis that the different rates of tax a