S. K. Seth, J.- 1. By this petition under Article 226 of the Constitution the petitioner challenges rule 8 (1-A) (f) of the M. P. Sales Tax (Central) Rules, 1957 to be ultra vires the rule making power conferred on the State Government by the Central Sales fax Act, 1956 (hereinafter referred to as, Central Act).

2. We may first briefly set out the facts giving rise to the pre5ent petition. The petitioners, M/s Dawar Brothers, was a registered partnership firm. It carried on business in Madhya Pradesh as a motor dealer at Bhopal and Jabalpur. It also carried on business as dealers in spare parts, tractors, motorcycles and accessories and as suppliers of Indance Gas for domestic consumption. In the course of its business as dealers, the petitioner made sale, to the Government and other parties within the State of Madhya Pradesh. The sales tax was assessed on such sales in accordance with the provisions of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as 'State Act'). Orders for assessment for the assessment years 1969-76 were made by the assessing authorities under the State Act during the period from 18-12-75 to 13-7-71 and a total sales tax liability of Rs. 16,