PARIMALA AGENCIES Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is an application under article 226 of the Constitution of India praying for issuing a writ of mandamus or any other suitable writ.

(2.) THE facts in brief are that the petitioner is a registered dealer under the provisions of the Orissa Sales Tax Act, 1947, and amongst other articles it deals in Amrit Surti zarda. The petitioner treated Amrit Surti zarda as tax-free taking the view that the said zarda is nothing but chewing tobacco which is tax-free. The sales tax authority, however, did not accept the contention of the petitioner and assessed Amrit Surti zarda to sales tax for the assessment years 1974-75, 1975-76, 1976-77, and 1977-78. Ultimately the Sales Tax Tribunal held that the assessment of Amrit Surti zarda to sales tax, is correct. In these circumstances the petitioner has filed the writ application contending that Amrit Surti zarda is nothing but chewing tobacco and hence the said zarda should be exempted from the sales tax. The petitioner has further contended that treating zarda as a different commodity from chewing tobacco, is illegal and hence the Notification dated 5th February, 1968 and the notification of 1976 are illegal and ought to be quashed.

(3.) VIDE Notification No. 3609-CTA-38/67-F dated 5th February, 1968, there was a further amendment in serial No. 35 (2) as follows :