In coming to this conclusion, the Court relied upon the, American decisions in United States vs Wong Kim Ark, South Carolina vs United States(2 ) and Ex Parte Grossman(3); the Privy Council decisions in L 'Union St. Jacques De Montreal vs Be Lisle (4) , Royal Bank of Canada vs Larue,(5) The Labour Relations Board of (1) ; (2) ; (3) ; (4) [1874] L.R. 6 P.C.31.(5) 448 Saskatochewan vs John East Iron Works Ltd.(1); Croft vs Dunphy(2), and Wallace Brothers and Co. Ltd. vs Commissioner of Income tax, Bombay City and Bombay Suburban District;(3) the decision of the Federal Court in In re The Central Provinces and Berar Act No. XIV of 1938; (supra); and the decisions of this Court in The State of Bombay vs F. N. Balsara(4) and The Sales Tax Officer, Pilibhit vs Messrs Budh Prakash Jai Prakash(5).