Summarize the following court judgment. Appeal No. 446 of 1958. Appeal from the judgment and order dated April 18	 1956	 of the High Court of Judicature at Madras in Tax Revision Case No. 93 of 1955. M. C. Setalvad	 Attorney General of India	 section Swaminathan and K. L. Mehta	 for the appellants. V. K. T. Chari	 Advocate General of Madras	 M. M. Ismail and T. M. Sen	 for the respondent. N. A. Palkhivala	 J. B. Dadachanji	 section N. Andley	 Rameshwar Nath and P. L. Vohra	 for the Intervener (Tata Loco & Engineering Co. Ltd.	 Bombay). March 28. The Judgment of the Court was delivered by section K. DAB	 J. This is an appeal on a certificate granted by the High Court of Madras. The firm of Messrs. Ashok Leyland Ltd.	 Ennore	 is the appellant before us. For brevity and convenience	 we shall hereinafter refer to the firm as the assessee. The State of Madras through the Commercial Tax Officer	 Saidapet	 is the respondent before us. The assessee is a firm with its factory at Ennore in the State of Madras	 where it manufactures	 assembles and sells motor vehicles and spare parts and accessories thereof	 through an elaborate organisation spread over several States. It is	 perhaps	 necessary to indicate briefly the organisational set up in order to appreciate the point on which the case was heard in the High Court and argued before us. The system of distribution of its motor vehicles	 spare parts and 609 accessories at one uniform price to consumers in the various States which the assessee adopted	 consisted of the appointment of a distributor (called a dealer) with a definite territorial jurisdiction	 both inside and outside the State of Madras. To every such dealer it granted the sole right of selling the products of the firm within the territory allotted to him. If the territory of the dealer was outside the State of Madras	 the agreement entered into by the dealer provided for the delivery of the products of the firm by consignment	 by rail or steamer or road transport. The agreement specifically stipulated that the dealer must not canvass or sell the products outside the territory allotted to him	 and in the event of infringement or breach of the undertaking by the dealer	 the assessee was entitled to terminate the agreement forthwith. On such termination	 the assessee reserved the right to call upon the dealer to return all or any of the products remaining unsold at the date of such termination. The case set up by the assessee was that a substantial number of motor vehicles and accessories thereof were consigned to the dealers in other States either by rail or steamer; but due to want of such transport facilities	 a number of vehicles were also transported by road. In the year relevant to the assessment year 1952 53	 the total turnover of the asaessee in respect of all its sales came to Rs. 1	43	67	007 odd. The Deputy Commercial Tax Officer	 Madras	 computed the taxable turnover of the assessee for that year by excluding the sum of Rs. 1	12	21	707 odd which represented the value of vehicles	 spare parts	 etc.	 sold outside the State of Madras and consigned by rail or steamer or transported by road. The balance of Rs. 31	45	299 odd was determined to be the net assessable turnover of the company. The tax levied thereon was a sum of Rs. 1	45	655 13 3 and this sum was duly paid by the assessee. Sometime thereafter	 the Commercial Tax Officer	 Madras	 purporting to act under the powers of revision given to him by section 12 of the Madras General Sales 77 610 Tax Act	 1939 (Madras Act IX of 1939)	 hereinafter called the Act	 called upon the assessee to produce its books of account for the purpose of satisfying himself as to the legality or propriety of the assessment made. After scrutinising the accounts and other records produced by the assessee	 the Commercial Tax Officer issued a notice proposing to revise the assessment by including a sum of Rs. 42	98	068 odd on the ground that the delivery of motor vehicles	 etc.	 in respect of sales covered by the aforesaid sum was made within the State of Madras and was therefore liable to tax under the Act. The assessee submitted its objection to the revision of the assessment and contended that on the sum of. Rs. 42 lacs odd the assessee was not liable to pay sales tax as the transactions were in the course of inter State trade and commerce. This objection was	 however	 overruled by the Commercial Tax Officer except to a very small extent. From that decision of the Commercial Tax Officer	 an appeal was taken to the Sales Tax Appellate Tribunal	 Madras	 and the assessee contended in that appeal that the revision of the assessment by the Commercial Tax Officer was without	 jurisdiction and that the inclusion of Rs. 42 lacs odd in the taxable turnover was contrary to the provisions of article 286 of the Constitution. The Tribunal rejected the plea of absence of jurisdiction	 but held on merits that the sum of Rs. 12	48	403 odd representing the value of vehicles driven away on their own motive power through the assessee 's own drivers to the places of business of the non resident dealers was not liable to sales	 tax. The assessee then preferred a revision to the High Court of Madras under section 12B(1) of the Act and repeated the contention that the sales in question were in the course of inter State trade and commerce and not liable to sales tax by reason of the provisions of article 286(2) of the Constitution. In the High Court the liability to tax was challenged by the assessee in respect of the following four items only: (1) A sum of Rs. 1	43	072 odd which represented the value of vehicles delivered ex factory to the 611 dealer 's drivers. The vehicles were driven away by those drivers after temporary registration of the vehicles in the name of the dealer	 outside the State of Madras. (2) A sum of Rs. 28	01	357 odd which represented the value of vehicles delivered to the drivers of the dealers	 which were driven away under the trade number of the dealers	 outside the State of Madras. (3) A sum of Rs. 7	866 odd which represented the value of spare parts or other accessories delivered along with the cars. (4) A sum of Rs. 15	000 which represented the value of spare parts consigned to the dealers. These were delivered to the dealers outside the State of Madras and the consignments were sent by rail or steamer. The High Court repelled the contention of the assessee in respect of the first three item		; aforesaid	 holding that they fell outside the purview of the ban imposed by article 286(2) of the Constitution. It modified the order of the Tribunal with respect to the fourth item	 as in its view that item came within the scope of article 286(2). The assessee then moved the High Court and obtained the necessary certificate under article 133 of the Constitution. When the learned Attorney General appearing for the assessee opened the appeal	 he submitted in the forefront of his argument that the High Court was in error in holding that the transactions coming under the three items (1)	 (2) and (3) above were outside the ban imposed by article 286(2) of the ' Constitution	 and contended that the transactions were within the purview of the ban. We then drew his attention to the Sales Tax Laws Validation Act	 1956 (hereinafter called the Validation Act)	 and asked him to consider the question whether the transactions in question came within the protection of the Validation Act	 an aspect of the case which does not appear to have been considered in the High Court. The argument before us then centered round the question whether the assessment in respect of the three items came within the protection of the Validation Act	 and it was conceded by the 612 learned Attorney General that if it did	 no other question would survive and it would be unnecessary to determine in this appeal the true scope and effect of article 286(2) of the Constitution and whether the transactions in question came within the ban imposed thereby. On behalf of an intervener (Tata Locomotive & Engineering Co. Ltd		 Bombay) we have been pressed to decide	 on merits	 whether the transactions under consideration here come within the ban of article 286(2) of the Constitution	 on the ground that such decision will be of assistance in a pending case to which the intervener is party. We do not think that we can do so for the benefit of the intervener. The intervener has no right to ask us to decide a question which does not fall for decision if the Validation Act applies; for it is conceded that if the Validation Act applies	 that will be decisive of the whole appeal. We must	 therefore	 reject the plea of the intervener. We proceed now to consider the main point argued in this appeal	 namely	 whether the Validation Act applies to the transactions in question. It is convenient to read here section 2	 which is the relevant section	 of the Validation Act: "Section 2. Notwithstanding any judgment	 decree or order of any court	 no law of a State imposing or authorising the imposition of	 a tax on the sale or purchase	 of any goods where such sale or purchase took place in the course of interstate trade or commerce during the period between the 1st day of April	 1951	 and the 6th day of September	 1955	 shall be deemed to be invalid or ever to have been invalid merely by reason of the fact that such sale or purchase took place in the course of inter State trade or commerce; and all such taxes levied or collected or purporting to have been levied or collected during the aforesaid period	 shall be deemed always to have been validly levied or collected in accordance with law". It will be noticed at once that the transactions under consideration in the present appeal came within the period mentioned in the Validation Act. being transactions of a period between April 1	 1951	 and 613 March 31	 1952. Indeed	 this is not disputed before us. It is also clear that the wording of a. 2 is general and wide enough to take in "the sale or purchase of any goods where such sale or purchase took place in the course of inter State trade or commerce during the period between the 1st day of April	 1951	 and the 6th day of September	 1955. " The section states in effect that notwithstanding any judgment	 decree or order of any court	 no law of a State imposing a tax on the sale or purchase of goods referred to therein shall be deemed to be invalid or ever to have been invalid merely by reason of the fact that such sale or purchase took place in the course of inter State trade or commerce. The learned Attorney General has advanced two arguments in support of his contention that the Validation Act does not apply to the transactions under consideration here. His first argument is that the Validation Act applies only when the law of the State imposes	 in express terms	 a tax on the sale or purchase of any goods in the course of inter State trade or commerce. He emphasises the expression "where such sale or purchase took place in the course of inter State trade or commerce" occurring in the section and from that expression he has drawn the inference that the law must in express terms say that it is taxing transactions in the course of interState trade and commerce. His second argument is that by reason of section 22 of the Act	 inserted by the amending Act of 1957	 being Madras Act I of 1957	 the Act imposes no tax on transactions under consideration in this appeal; it merely imposes a tax on transactions which are generally known as Explanation sales referable to the Explanation to article 286(l)(a)	 such as were considered in the decision of this Court in M. P. V. Sundararamier & Co. vs The State Of Andhra Pradesh & Another (1). We shall consider these two arguments one after the other. It appears to us the first argument does not correctly reflect the true scope and effect of section 2 of the Validtion Act. It is necessary	 perhaps	 to advert to the circumstances which led	 to the enactment of (1) 1958 J.s. S.C.R. 1422 614 the Validation Act. The true meaning and scope of the Explanation to article 286(1) of the Constitution came up for consideration before this Court in The State of Bombay and Another vs The United Motors (India) Ltd and Others (1). It was therein held by the majority that though the sales falling within the Explanation would	 in fact	 be in the course of interState trade. they became intrastate sales by the fiction introduced by the Explanation and were liable to be taxed by the State within which the goods were delivered for consumption. Then	 came the decision in The Bengal Immunity Company Limited vs The State of Bihar and Others (2) where this Court held	 again by a majority	 that the sales falling within the Explanation being inter State in character	 could not be taxed by reason of article 286(2) unless Parliament lifted the ban	 that the Explanation to article 286(l)(a) controlled only that clause and did not limit the operation of article 286(2)	 and that the law in this respect had not been correctly laid down in the United Motors ' case (2). The decision in The Bengal Immunity 's case (2) was rendered on September 6	 1955. The Sales Tax Validation Ordinance No. III of 1956 was promulgated on January 30	 1956	 and that was later replaced by the Validation Act. The constitutionality of the Validation Act was challenged before this Court and in M. P. V. Sundararami 's case (3) this Court upheld its validity	 though the sales referred to in the arguments in that case were Explanation sales. The Validation Act is legislation by Parliament	 and it lifts the ban imposed by article 286(2). Clause (2) of article 286 as it stood before the Constitution (Sixth Amendment) Act	 1956	 in these terms: "(2). Except in so far as Parliament may by law otherwise provide	 no law of a State shall impose	or authorise the imposition of	 a tax on the sale or purchase of any goods where such sale or purchase takes place in the course of inter State trade or commerce." In M. P. V. Sundraramier 's case(3) this court observed: (1) ; (2) [1955] 2 S.C.R.603 (3) 615 "Section 2 of the impugned Act which is the only substantive enactment therein makes no mention of any validation. It only provides that no law of a State imposing tax on sales shall be deemed to be invalid merely because such sales are in the course of inter State trade or commerce. The effect of this provision is merely to liberate the State laws from the fetter placed on them by article 286(2) and to enable such laws to operate on their own terms. The true scope of the impugned Act is	 to adopt the language of this Court in the decisions in the United Motors case (1) and The Bengal Immunity Company 's case (2)	 that it lifts the ban imposed on the States against taxing inter State sales and not that it vali dates or ratifies any such law. " It should be obvious that in 1939	 long before the coming into force of the Constitution	 the Act could not have said in express terms that it was taxing sales in the course of inter State trade. What we have to see is that the fetter under article 286(2) having been removed	 does the Act operating on its own terms affect the transactions in question even though they be in the course of inter State trade? If it does	 the assessment is no longer liable to challenge on the ground of the ban imposed by article 286(2). This brings us to the second argument of the learned Attorney General. One has merely to see the definitions of 'sale ' and 'turnover ' and section 3	 the charging section	 to come to the conclusion that the Act operating on its own terms makes the transactions under consideration in this appeal liable to sales tax. Explanation (2) to the definition of 'sale ' says: "The sale or purchase of any goods shall be deemed	 for the purposes of this Act	 to have taken place in this State	 wherever the contract of sale or purchase might have been made (a) if the goods were actually in this State at the time when the contract of sale or purchase in respect thereof was made	 or (b) in the case the contract was for the sale on purchase of future goods by description	 then	 if the (1) ; (2) 616 goods are actually produced in this State at any time after the contract of sale or purchase in respect thereof was made. " There can be no doubt that the Explanation brings the transactions in question within the definition of 'sale ' under the Act. The point now is does section 22 of the Act make any difference '	? We are clearly of the opinion that it does not. A little history of that section is necessary here. Section 22 of the Act	 as it stood before the amending Act of 1957	 was inserted by the Adaptation of Laws (Fourth Amendment) Order	 1952	 made by the President in exercise of the powers conferred on him by article 372(2) of the Constitution. The section was then almost a verbatim reproduction of article 286(l) and (2) of the Constitution. The effect of the section as it stood then	 was considered in M. P. V. Sundararamier 's case (1) and it was held that it had a positive content and the Explanation in the context of section 22 (as it then stood) authorised the State of Madras to impose a tax on sales falling within its purview. Then came the Validation Act in 1956	 which lifted the ban imposed by article 286(2). In 1957 new section 22 was inserted in the Act with restrospective effect from January 26	 1950	 and old section 22 was repealed. The new section reads: "Section 22. Sale or purchase deemed to have taken place inside the State in certain cases (1) Any sale or purchase which took place on or before the 6th day of September	 1955	 shall be deemed to have taken place inside the State if the goods have actually been delivered as a direct result of such sale or purchase for the purpose of consumption in the State	 notwithstanding the fact that under the general law relating to sale of goods the property in the goods has by reason of such sale or purchase passed in another State	 and. be subject to tax under this Act accordingly. (2) The provisions of this section shall not affect the liability to tax of any sale or purchase under any other provision of this Act. " The argument of the learned Attorney General is that (1)[1958] S.C.R. 1422. 617 the now section which operates retrospectively from January 26	 1950	 talks of sales in which the goods are delivered for consumption in the State of Madras; in other words	 of Explanation sales only; therefore	 the Act does not operate on sales of an interState character other than Explanation sales. We are unable to agree. First of all	 sub section (2) of new section 22 makes it quite clear that the section does not affect the liability to tax of any sale or purchase under any other provision of the Act. Secondly	 after Parliament had lifted the ban imposed by article 286(2)	 it was unnecessary to repeat the provisions of that Article in the Act and old section 22 in so far as it repeated article 286(2) became otiose. Therefore	 new section 22 has not the effect of subtracting something from the power to tax conferred on the State by the charging section	 section 3	 read with the definition of 'sale ' in section 2(h). To repeat what we have said earlier: after the removal of the fetter of article 286 (2)	 the Act operating on its own terms makes the transactions in question liable to tax	 and new section 22 makes no difference to that position. For these reasons	 we are unable to accept as correct the arguments advanced on behalf of the assessee. In our view	 the Validation Act applies and the assessment on the transactions in question cannot now be challenged on the ground alleged by the assessee. The appeal fails and is dismissed with costs. Appeal dismissed.

The appellant firm had its factory in the State of Madras	 where it manufactured	 assembled and sold motor vehicles	 spare parts and accessories. For the assessment year 1952 53	 the sales tax authority computed the appellant 's taxable turnover of sales for that year excluding a sum which represented the value of vehicles etc.	 sold outside the State of Madras	 but on revision	 the taxable turnover was increased by including a sum which related to certain transactions with dealers outside the State of Madras on the ground that the sales covered thereby were made within the State of Madras and were therefore liable to tax under the Madras General Sales Tax Act	 1939. The appellant claimed that these sales were in the course of inter State trade and commerce and not liable to sales tax by reason of the provi sions of article 286(2) Of the Constitution of India. The matter was taken up to the Supreme Court and in the meantime	 the Sales Tax Laws Validation Act	 1956	 had been passed by Parliament. The question was whether the transactions in question	 even if they were considered as having taken place in the course of inter State trade	 came within the protection of the Validation Act of 1956 and	 therefore	 the assessment in the present case was valid. The appellant contended (1) that the Validation Act was applicable only when the law of the State imposed	 in express terms	 a tax on the sale or purchase of any goods in the course of inter State trade or commerce	 and (2) that the new section 22 inserted in the Madras General Sales Tax Act	 1939	 by Madras Act 1 of 1957	 which operated retrospectively from January 26	 1950	 talked of sales in which the goods were delivered for consumption in the State of Madras	 and	 therefore	 the Validation Act did not operate on sales of an inter State character other than such sales. Held: (1) that the effect of the Sales Tax Laws Validation Act	 1956	 was to liberate the State laws from the fetter placed on them by article 286(2) of the Constitution of India and enable such laws to operate on their own terms. Consequently	 the transactions in question were liable to tax under the provisions 608 of the Madras General Sales Tax Act	 1939	 and it was not necessary to provide in that Act in express terms that it was taxing sales in the course of the inter State trade. M. P. V. Sundararamier & Co. vs The State of Andhra Pradesh and Another	 	 relied on. (2) that the transactions in question came within the definition of sale in section 2(h) of the Madras General Sales Tax Act	 1939	 and the power to tax conferred on the State by the charging section	 section 3	 was not affected by section 22 in view of sub section (2) therein.