ORDER : This application and a number of other applications involve the question of inter-State trade and commerce and the imposition of sales-tax in respect thereof by the State. They all involve a further question about the applicability to such transactions of a Central Act, namely, the Sales-tax Laws Validation Act, 1956 being Act No. VII of 1956. These cases have been heard together and common sets of argument were advanced. This particular case, however, has some special features inasmuch as (1) it is not an instance of what has been called an "explanation sale", and (2) no point has been taken herein about any violation of the petitioners fundamental rights under Art. 19(1) (g) of the Constitution. It will be convenient, therefore, to deal with this case separately, but decide herein also the common questions of law involved. So far as the other matters are concerned, they are all instances of "explanation sales". They also involve the point of an infraction of Art. 19(1)(g) of the Constitution. These additional points will be dealt with in separate judgments, but it will not be necessary therein to decide once again the common points of law.

2. The facts in the present case

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