CALTEX INDIA LTD Vs. EXCISE AND TAXATION OFFICER

JUDGEMENT

(1.) THIS is an application for an appropriate writ in order to quash the orders of the Petrol Taxation Officer directing the petitioner to pay tax on retail sales under the Jammu and Kashmir Motor Spirit Act.

(2.) THE facts out of which this application has arisen may be summarised as follows:

(3.) I would now come to the main points that have been Canvassed before me in this petition. Mr. Sen appearing for the petitioner has contended in the first place, that having regard to the circumstances of the case, the transactions were in the course of inter -state trade or commerce and, therefore, were exempt from taxes under Art. 286 clause (2) of the Constitution of India. It is conceded that this Article was applied to the State of Jammu and Kashmir in the Year 1954 that is to say before the relevant period. In fact the Article was applied by the Constitution Application to Jammu and Kashmir Order, 1954 dated 14 -5 -1954.