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TMI Blog1964 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... .A. No. 848 of 1963. -------------------------------------------------- The judgment of the Court was delivered by WANCHOO, J.-These three appeals on certificates granted by the High Court of Madhya Pradesh are connected and will be dealt with together. Two of the appeals (Nos. 849 and 855) are by the State of Madhya Pradesh and the third appeal is by the Gwalior Rayon Silk Manufacturing (Weaving) Company. We shall refer hereinafter to the State as the appellant and the Gwalior Rayon Silk Manufacturing (Weaving) Company as the respondent. The respondent was established in Gwalior after an agreement with the Ruler of the then Gwalior State dated April 7, 1947. By that agreement the Ruler agreed to exempt the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er prohibiting it from imposing any sales tax on the respondent till the end of June, 1962. Later, however, the respondent filed a writ petition under Article 226 of the Constitution on September 23, 1960, in which it put forward the same contention and prayed for the same reliefs with the addition that the assessments which had been made for the years from 1950-51 to 1956-57 should be quashed and the tax paid refunded. The suit was dismissed by the District judge and the respondent went in appeal to the High Court. This appeal was heard along with the writ petition and was allowed. As to the writ petition the High Court held that in view of Article 295(2) of the Constitution the exemption granted by the agreement of April 7, 1947, still c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing all assessment proceedings taken thereunder (Appeal No. 849); and (iii) by the respondent against the order refusing refund in the writ petition These appeals were heard by us along with civil appeals in Union of India v. Gwalior Rayon Silk Manufacturing (Weaving) Company Ltd. C. As, 934 and 935 of 1963; since reported at [1964] 53 I.T.R. 466., judgment in which has just been delivered. In those appeals we had to consider the effect of this agreement after April 1, 1950, in view of the legislative provisions made thereafter, and we have held therein that though the agreement of April 7, 1947, might cast an obligation on the Government of India under Article 295(l)(b), the legislative provisions made from April 1, 1950, would s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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