The individuals were then arranged into groups consisting of students of all the

batches. The groups discussed their colours and golden pots. Summarily, a
collective rainbow was shared by each group to the participants

In the present case, the State Government imposed a tax on the sale of tobacco sold in the
State by an importer. Import of tobacco itself was not subject to tax and if the imported
tobacco was not sold in the State, no tax is payable. But the Supreme Court held that the tax
in question directly impeded trade and commerce and hence invalid. It was held that the tax is
not saved by Article 304(a) of the Constitution of India because tobacco manufactured or
produced within the State was not subject to tax and so the levy was unconstitutional.

The aggrieved were dealers in Tobacco in the state of Madhya Bharat, which later became
part of State of Madhya Pradesh. Tax was imposed on these dealers through a series of
notifications under the Madhya Bharat Sales Tax Act. The question of law revolved around
Article 301 and 304(a) of the Constitution of India. The aggrieved alleged discrimination on
the grounds that ‘the point of time’ at which the tax is levied is not similar for all the sellers
of tobacco. The aggrieved approached the Madhya Pradesh High Court under Article 226 of
the Constitution of India. They alleged the violation of Article 301 and 304(a) of the
Constitution and sought a writ of mandamus for return of the money collected by them.