( 1. ) THIS is a petition under Article 226 of the Constitution for quashing the assessment order dated 1st April, 1968, passed by the Assistant Commissioner of Sales Tax, Jabalpur, imposing a penalty under Section 8 (2) of the M. P. General Sales Tax Act, 1958, (hereinafter called the Act), and for directions to restrain the respondents from taking action under the said Section 8 (2) in future. The petitioners contention is that Section 8 (2) is ultra vires the Constitution as it infringes the petitioners fundamental right under Article 19 (1) (g) and is also violative of articles 301 and 304 of the Constitution.

( 2. ) SECTION 6 of the Act provides for imposition of sales tax and section. 7 provides for purchase tax. Section 8 (as it stood at the relevant time) enacted as follows :

8. Rate of tax for raw material. (1) Notwithstanding anything contained in Section 6 or Section 7 but subject to such restrictions and conditions as may be prescribed, the rate of tax payable on the sale to or purchase by a registered dealer of. any raw material for the manufacture of other goods for sale in the State of Madhya Pradesh or in the course of inter-State trade or commerce shall be