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Issues: Whether sales tax assessed for periods prior to the Constitution could be restrained from collection on the ground that the sales were inter-State transactions and that Article 286 of the Constitution of India and a later governmental press note barred recovery.
Analysis: The bar on levy and collection of tax on inter-State sales arose only with Article 286 of the Constitution of India and could not affect assessments relating to periods before the Constitution came into force. The assessment orders had already become final, and the writ jurisdiction under Article 226 of the Constitution of India could not be used to reopen their correctness in respect of the pre-Constitution period. The later press note related only to transactions after the Constitution and had no bearing on the petitioner's liability for the earlier years.
Conclusion: The challenge failed and the petitioner was not entitled to any relief.
Final Conclusion: Recovery of the assessed sales tax for the pre-Constitution years was upheld, and the petitions were dismissed.
Ratio Decidendi: Article 286 does not operate retrospectively to invalidate or bar recovery of sales tax assessed for periods before the Constitution, and final assessment orders for such periods cannot be collaterally attacked in writ proceedings.
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