STATE OF ORISSA Vs. BHAGWAN DAS VITHALDAS CUTTACK

JUDGEMENT

(1.) THE following question has been referred under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) for our determination :

(2.) IN exercise of powers vested in the State Government under section 5 (1) of the Act, the notification dated 30th December, 1957, has been made fixing the rate of tax payable by a dealer on account of sale of goods specified in column (2) of the schedule attached to the said notification. Serial Nos. 1, 3-F and 32 of that schedule are material for the purposes of these references. Those entries are as follows :

(3.) LAW is well-settled that all the entries in a particular schedule have to be so construed that full effect is given to all the entries. (See State of Orissa v. Modi Stores ([1969] 24 S. T. C. 255.) ). Serial No. 3-F was deleted with effect from 1st April, 1966. As in these two references we are concerned with the assessment years 1966-67 and 1967-68, serial No. 3-F must be taken to have become non-existent. In serial No. 32, however, reference to serial No. 3-F continued until 1970. Therefore, so far as these two years of assessment are concerned, while serial No. 3-F was actually non-existent by repeal, reference to it continued in serial No. 32.