INDUSTRIAL MINERALS AND METALS MINERALS AND METALS TRADING CORPORATION OF INDIA LIMITED Vs. SALES TAX OFFICER:STATE OF ORISSA

JUDGEMENT

(1.) These appeals are sequel to a batch of writ petitions filed before the orissa High court challenging the validity of the amended Section 5 (2 (A) (a) (ii) of the orissa Sales Tax Act, 1947 (the OST Act) as substituted by the orissa Sales Tax (Amendment) Act, 1978 with retrospective effect. The High court upheld the validity of the OST Act.

(2.) The High court classified the batch of petitions into the following three categories:

(3.) The High court allowed the writ petitions falling under Category Nos. (1 and (2 above and the assessment and imposition of tax in respect of those petitioners was quashed. So far as the writ petitions falling under Category No. (3 above are concerned, those were dismissed with no order as to costs. Theappellants before us are those petitioners who were in Category No. (3 before the High court. The State of orissa has not come up in appeal against the judgment of the High court allowing the writ petitions of the petitioners falling under Category Nos. (1 and (2 before the High court. We are not expressing any opinion in respect of the part of the judgment of the High court which is not under appeal before us.