ORDER This is a petition under Article 226 of the Constitution for a writ of certiorari to quash the order, dated 12th June, 1953, passed by the Sales Tax Officer, Khandwa, (respondent No. 1) and for a writ of mandamus requiring the authority to withdraw the several notices issued by it on or about 12th June, 1953. 2. The petitioner firm is a pressing company which for a fixed payment per bale presses cotton supplied by customers and delivers it in pressed bales covered with hessian and tied with iron hoops which keep the pressed cotton in position. The loose cotton cannot be made into vales without the use of hessian and iron hoops. The petitioner has been carrying on this business since before the C.P. and Berar Sales Tax Act came into force on 1st April 1947.