1962 (6) TMI 47

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....udgment of the Court was delivered by CHANDRA REDDY, C.J.-The question at issue in both these writ petitions filed to quash the orders of the Board of Revenue is whether the sales of petrol by the petitioner to the Government partake of the character of inter-State sales falling within the purview of Article 286(2) of the Constitution and they are immune from the Madras Sales of Motor Spirit Taxat....

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....ers of the Board of Revenue that are sought to be quashed in these writ petitions. It is unnecessary for us to go into the various contentions raised by the learned counsel for the petitioner in support of the petitions except the one dealing with the nature of the orders of the Board of Revenue. The order of the Board, which is sought to be quashed in W.P. No. 374 of 1960, is in these words: &nbs....

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....on the petitioner under section 25 of the Act and he is, therefore, entitled to know the reasons that prompted the Board to reject the revision petitions and to concur with the opinion of the assessing authorities. The orders, which are very laconic, do not at all indicate that the Board had applied its mind to the various aspects of the problem that posed themselves for solution before it. In cas....