C I FOODS LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) ALL these five cases, which have been heard together, are on reference by the Sales Tax Tribunal, Orissa, under section 24 (1) of the orissa Sales Tax Act, 1947. The Tribunal has referred the following question for opinion of this Court in all the cases :

(2.) THE question need not detain us in the least as the same has already been answered by a Bench decision of this Court in the case of State of Orissa v. Cifoods Limited [1982] 50 STC 152.

(3.) WE are, however, unable to accept the submission of the learned Standing Counsel. It is not a question of applying the principle of res judicata as such. In the reported case, the same notification and exactly the same item had fallen for consideration. Taking into consideration all the pros and cons of the matter, it was clearly laid down by this Court that "qualitatively fish and prawn are two different commodities".