NIRANJAN SWAIN Vs. STATE OF ORISSA

JUDGEMENT

(1.) HEARD Mr. P. Mohanty, learned counsel for the petitioners and Mr. R.P. Kar, learned Additional Standing Counsel for the Revenue.

(2.) THE case of the petitioners is that they are the traditional fishermen and small traders of sea -fish and residents of Puri Municipality. They catch fish from the Bay of Bengal and after catching fish, they carry the same to the Railway Station for being dispatched to West Bengal and other States. Some fish are also utilized inside the Puri Municipality. According to the petitioners, in course of transit of fish to outside the State by trains, Entry Tax is levied by the O.P. -Sales Tax Authorities at the Platform of Puri Railway Station. The petitioners allege that levy and collection of Entry Tax at the Railway Platform, i.e., at the point of exit, wherefrom the fish are dispatched to outside the State of Orissa, is illegal and arbitrary and is in violation of the provisions of law.

(3.) IT will, therefore, be profitable to quote the aforesaid provisions of law, which are as follows : - "2(d) "Entry of goods" with all its grammatical variations and cognate expressions, means entry of goods into a local area from any place outside that local area or any place outside the State for consumption, use or sale therein. 3. Levy of tax -