1969 (12) TMI 92

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....--------------------   The judgment of the court was delivered by   HEGDE, J.-These are connected appeals by special leave. Herein the question of the appellant's liability to pay sales tax in respect of certain transactions made in the years 1959-1960, 1960-1961 and 1962-1963 arises for consideration. The appellant was the selling agent of the State Trading Corporation of India....

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....ssessments. The appellant without taking the matters in appeal under the Mysore Sales Tax Act challenged the validity of the assessments under article 226 of the Constitution before the High Court. The High Court rejected the appellant's writ petitions. Hence these appeals. The question whether the transactions with which we are concerned in these appeals are "sales" is a mixed question of law ....