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Issues: Whether sections 8(1), 8(2), 8(2A), 9(2) and 9(3) of the Central Sales Tax Act, 1956 were ultra vires.
Analysis: The challenge had already been concluded against the petitioners by binding decisions of the Supreme Court upholding the constitutionality of the relevant provisions, and by a Full Bench decision of the Court upholding the validity of section 8 of the Central Sales Tax Act as a whole. In view of those precedents, no independent merit survived in the petitions.
Conclusion: The challenge to the vires failed and the petitions were dismissed.
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