( 1. ) THIS order will also govern the disposal of Misc. Petition No. 120 of 1969.

( 2. ) BY these petitions under Article 226 of the Constitution the petitioner calls into question the assessment orders passed by the Assistant Commissioner of Sales Tax on 30th September, 1968, and 1st January, 1969, for the account years 1954-55 and 1955-56 respectively. The period covered in each year is from 1st August to 31st July.

( 3. ) THE petitioner is a public limited company and is engaged in the manufacture and sale of cement. It has its factories in various States in India. One such factory is at Kymore in Madhya Pradesh. In these petitions we are concerned only with the sales made by the Kymore factory. The petitioner- company is a registered dealer under the C. P. and Berar Sales Tax Act, 1947. According to the assessment orders, the petitioner, for the year 1954-55, claimed that its turnover to the extent of Rs. 13,03,041. 44 was in respect of sales which took place outside the State and this turnover was not taxable by the State of Madhya Pradesh in view of Article 286 (1) (a) of the Constitution as it stood prior to the Constitution (Sixth Amendment) Act, 1956. Similar exem