We have before us two batches of cases, the first raising the question whether sections 8 (2), (2-A), (5) and 9 (3) of the Central Sales Tax Act, 1956 violates 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. No. 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. For 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, or. 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, 196