Corporation-Position of-Whether citizen-Whether petition under Art. 32 by Corporation claiming a fundamental right guaranteed under Art. 19 competent-Doctrine of piercing the corporate veil -Exceptions to rule that Corporation has a separate legal entity--Levy of Sales Tax challenged-Constitution of India, Arts. 19. 32 and 286(1)(a).

The petitioners were ordered to pay sales-tax on account of certain transactions made by them in the State of Bihar. Their contention was that that the sales in question took place outside the state and hence they were entitled to the protection of Art. 286(l)(a). Their plea was rejected by the Sale-tax authorities and it was held that Art. 286(1 )(a) did not apply to them. The petitioners challenged the orders of tho sales-tax authorities by writ petitions filed by them under Art. 32 of tho Constitution.

A preliminary objection was taken on behalf of respondents that the petitions were not competent as those were filed by corporations or companies and the provisions of Art. 19 did not apply to them as corporations were not citizens. Dismissing the writ petitions.