1962 (6) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HANDRA 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 Taxation Act, 1939. It is unnecessary to sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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: "The Board sees no reason to interfere with t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 cases of this type we expect the Tribunal exercising r....