 The case is about a company is a citizen or not?

 The Tata company is registered company as per Indian companies act 1913 and carried out business
by manufacturing heavy vehicles and its spare sprats.
 To promote the business company start giving dealership to the parties and getting more and more
business.
 But this thing attracted the attention of the sales tax authorities.
 Sales tax authorities issued notice to the Tata company for to recover sales tax on sales made by Tata
company.


 Officials of Tata Company inform Sales tax departments that
company were not taxable as per article 286(1) .
 And at that time Sales tax Authorities contended that tata company
were liable for sales tax under inter state sales, hence the article
286(1) did not apply to them.
 But In against that, company filed write petition under article 32 of
Indian constitution for violation of sales authorities fundamental
rights. and they said that a company may not be Indian citizen,
Company is just an agent or instrument had been designed by the
share holders.
 Sales tax authorities said that tata company couldn’t claim the
protection under article 32 of the constitution which were guaranteed
to only Indian citizen, and there could not be any scope for looking
to claim indirectly to shareholders or corporation or company.
 The definition of person includes company as well as
corporation. So Tata locomotive can file as petition under
section 32 of Indian constitution.
 The state govt. itself is not clear.
 Company should pay fair amount of taxes to government if
they are under any tax obligations.
So it is very clear that Tata company is not at fault.

So state govt. can not impose any sales tax on them
unless otherwise any law passed by court or
constitution.