VEERASWAMI, J.

We have before us two batches of cases, the first raising the question whether sections 8(2), (2A), 5 and 9(3) of the Central Sales Tax Act, 1956, violate Articles 301 and 303(1) of the Constitution. In the other batch, the scope and effect of sections 3 to 6, 8, 9, 14 and 15 of the Act and their applicability to the facts fall to be considered. We shall first notice the facts in one of the petitions in the first batch which is more or less typical of the others in that batch which will suffice to show how the constitutional validity of the sections has been raised.

The petitioner in W.P. Nos. 836 of 1966 is a registered dealer and describes himself as a manufacturer of matches at Sankarankoil with a sales depot at Ongole in Andhra Pradesh. The business is carried on under the name and style of Lakshmi Match Works. Fort the accounting year 1963-64, the petitioner filed monthly returns in Form I showing a total taxable turnover of Rs. 26, 300 under the Central Sales Tax Act, 1956. The Deputy Commercial Tax Officer, Sankarankoil, on his scrutiny of the assessee's accounts, fixed the total taxable turnover at Rs. 1, 16, 749.62. Pursuant to an order dated 25th March, 1966, a demand was made of the assessee to pay a tax of Rs. 1, 808.99 after giving credit to Rs. 526 already paid. The petitioner had also filed in Form 'A2' monthly returns to the Deputy Commercial Tax Officer, Ongole, showing gross and net turnovers of Rs. 84, 250.93 and Rs. 68, 686.68 respectively for the year 1963-64. A turnover of Rs. 74, 873.57 was brought to tax and it included a turnover of Rs. 6, 049.33 representing first sales of matches from 1st April, 1963 to 31st July, 1963, subject to tax at 5 per cent. The rest of the turnover was said to consist of second sales of matches from 1st August, 1963 to 31st March, 1964, which was taxed at 2 per cent. The assessment order at Ongole resulted in a tax demand of Rs. 1, 678.93. Both the assessment orders followed notices to the assessee to show cause against proposed assessments and a consideration of the objections. According to the assessee, a turnover of Rs. 90, 437.62 out of Rs. 1, 16, 749.62 determined by the Madras officer related to depot sales at Ongole in Andhra Pradesh. But the assessing officer declined to accept his case and found with reference to the relative records that the movement of the goods stocked at Sankarankoil in the Madras State to Ongole in Andhra Pradesh was occasioned by sales and that though the sales were not covered by 'C' declaration forms, he would limit the tax to 2 per cent. The assessing officer described the transaction thus :-

"The movement of the goods was by lorry 'by self' through the delivery notes on lorry freight 'to pay' while goods were consigned to the representative at Ongole to whom remuneration had been paid. Such lorry charges incurred were subsequently credited for against Lakshmi Match Works, Sankarankoil, by the representative at Ongole, money received by means of bank draft and telegraphic transfer of prepaid advances and balance amount. Registration certificate, godown licence and municipal licence were not produced till date." *

He also noted that the goods moved from the Madras State to Andhra State at the risk of Lakshmi Match Works and that no insurance had been made in respect of it. He was of the view that goods moved from this State through lorry on prepaid advances and the balances of sale proceeds were received later through bank drafts, that sales were made at the rate fixed by the seller at Sankarankoil and debited for in depot account at Ongole, that the final settlement of accounts in the depot was made at Ongole and that these facts showed that the existence of depot agency at Ongole could not be accepted as genuine. He considered that the goods moved from the godown stock and the movement was of packed appropriated goods in pursuance of the assessee's contract of sale to buyers out of State. In another place of his or