MINERALS AND METALS TRADING Vs. STATE OF ORISSA

JUDGEMENT

(1.) IN all these writ petitions, identical questions of law has been raised. They were heard together and are disposed of by this common judgment.

(2.) IN all these writ petitions, the petitioners challenge the constitutionality and validity of the amended Section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 (for short the 'O.S.T. Act') as substituted retrospectively by the Orissa Sales Tax (Amendment) Ordinance, 1977, subsequently enacted as the Orissa Sales Tax (Amendment) Act, 1978 and the assessments made applying the said provisions. At this point, it is useful to quote the relevant portion of Section 5(2)(A) as it stood before the amendment and as it stands now after the amendment. Prior to amendment After amendment In this Act, the expression In this Act, the expression 'taxableturnover' means 'taxableturnover' means that that part of a dealer'sgross part of adealer's gross turn - turnover during any period over during any period which which remains after deducting remains after deducting there there from : from : (a) his turnover during that (a) his turnover during that period on - period on -

(3.) THE present petitions can be classified into three categories. -(1) Assessments in which unamended declarations in form No. XXXIV under Rule 27(2) of the O.S.T. Rules have been given and purchases have been made without payment of tax ; (2) Assessment and imposition of tax on sale or purchase of declared goods in violation of Section 15 of the C.S.T. Act and Section 14 -B of the O.S.T. Act read with Rule 42 -A ; and (3) Assessment and imposition of tax after the amendment of form No. XXXIV, i.e., after 26th April, 1978. Each of the above categories may be dealt with separately.