( 1 ) THE petitioner in this case seeks a writ of certiorari for quashing an order of the Sales Tax Officer, Ujjain, dated the 6th August, 1957, assessing it to sales tax under the Madhya Bharat Sales-tax Act, 1950, in the assessment year 1954-55. It also prays that the notice of demand calling upon it to pay Rs. 1671-9-9 in respect of the assessment be quashed and the opponent be restrained from recovering that amount.

( 2 ) THE petitioner-Company carries on the business of extracting oil by mechanical process from oil seeds, such as ground-nut, Tilli etc. , and of selling the oil so extracted. During the material period the petitioner sold vegetable oil to the Indore Oil Mills Private Ltd. , the turnover of which was determined by the Sales Tax authorities at Rs. 106983/-for the purpose of assessment of a sales tax. On this turnover the amount of sales tax imposed was Rs. 1671-9-9. The Indore Oil Mills Private Limited, own a factory where they manufacture refined oil and other products. The petitioner-Company was liable to pay sales tax in respect of the sale of oil to the Indore Oil Mills Private Limited, under item No. 2 of the notification dated the 24th October,