Judgment

DAS, JJ

( 1 ) THIS appeal, filed under a certificate of fitness granted by the High Court of Patna, is directed against the judgment of that High Court pronounced on 4-12-1952 whereby it dismissed the application made by the appellant company under Art. 226 of the Constitution praying for an appropriate writ or order quashing "the proceedings issued by the opposite parties for the purpose of levying and realising a tax which is not lawfully leviable on the petitioners" and for another ancillary reliefs.

( 2 ) THE relevant facts appearing from the petition filed in support of the appellant company s aforesaid application are as follows : The appellant company is an incorporated company carrying on the business of manufacturing and selling various sera, vaccines, biological products and medicines. Its registered head office is at Calcutta and its laboratory and factory are at Baranagar in rite district of 24-Perganas in West Bengal.

IT is registered as a dealer under the Bengal Finance (Sales Tax) Act and its registered number is S. L.a. Its. products have extensive sales throughout the Union of India and abroad, The goods are despatched from Calcutta by rail, steamer or air a