Venkataramaiya, C.J. - (1.)These petitions filed under Article 226 of the Constitution of India may be disposed of by a single order as a common question raised is the legality of orders passed regarding the levy of sales tax on the purchase turnover of petitioners with respect to transactions in untanned hides and skins. Admittedly none of the petitioners had obtained licences to carry on the transactions and the orders have been passed after giving the petitioners opportunities to make any representations which they chose before the taxing officers.
(2.)The main grounds on which the orders were attacked by Sri Ullal who appeared for all the petitioners and addressed the same arguments on behalf of all were : (1) The assessments offend the provisions of Article 286(3) of the Constitution of India. (2) Rules in accordance with which assessments were made are invalid as these were not passed by the Legislature. (3) Rules 23(5) which alone can be availed of for the purpose of the levy is declared to be ultra vires by the Supreme Court. Since the liability cannot be imposed on the petitioners under any other provisions and the view of the Supreme Court is binding, the petitioners cannot be taxed at all.
(3.)Articles 286(3), contravention of which is alleged, states : "No law made by the Legislature of a State imposing, or authorising the imposition of, a tax on the sale or purchase of any such goods as have been declared by Parliament by law to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the President and has received his assent."
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