Judgment

FAZAL ALI, J.:- These appeals by special leave are directed against the order of the Commissioner of Sales Tax dated May, 5, 1970, rejecting the revision filed by the appellant before him against the order of the Appellate Assistant Commissioner, Sales Tax, imposing sales tax for the period April 1, 1958 to March 31, 1959 on consumption of motor spirit by the appellant for its own purposes which was treated by the Sales Tax Authorities as a sale to the appellant, and therefore falling squarely within the purview of S. 2 (1) of the Madhya Pradesh Sales of Motor Spirit and Lubricants Taxation, Act, 1957 as it stood prior to May 31, 1961. It also appears that for the period April 1, 1957 to March 31, 1958 the tax was levied under the Madhya Bharat Sales of Motor Spirit Taxation Act, 1953. The appellant primarily carries on the business of manufacturing sugar and incidentally the business of selling high speed diesel oil, petrol and lubricants from the petrol pump installed by the appellant in the factory premises. The appellant entered into an agreement with Caltex (India) Limited for supply of petrol and petroleum products to it on certain conditions. The relevant assessment