Judgment

BHAGWATI, J. (Minority view) :- I have had the advantage of reading the judgment prepared by my learned brother Venkataramiah, but despite the great respect which I have for his learning and erudition, I find myself unable to agree with the view taken by him. The facts giving rise to this appeal are not very material because the question which arises for consideration is essentially one of law, but the factual setting does help to see the question in its proper perspective and hence it would be useful to set out a few material facts.

2. The assessee is a public limited company carrying on business of manufacture and sale of cement. It has a factory for manufacturing cement at Lakheri in the State of Rajasthan and it effects sales of cement both inside as well as outside the State of Rajasthan. Since some of the sales effected by the assessee were inside the State of Rajasthan and some others were inter-state sales. the assessee filed returns of sales for the quarters comprised in the period 1st Aug., 1973 up to 31st July, 1974 both under the Rajasthan Sales Tax Act 1954 (here in after referred to as the State Act) and the Central Sales Tax Act 1956 (hereinafter referred to a