- (1.) These appeals are sequel to a batch of writ petitions filed before the orissa High court challenging the validity of the amended Section 5 (2 (A) (a) (ii) of the orissa Sales Tax Act, 1947 (the OST Act) as substituted by the orissa Sales Tax (Amendment) Act, 1978 with retrospective effect. The High court upheld the validity of the OST Act.
(2.) The High court classified the batch of petitions into the following three categories: 1. Assessments in which unamended declarations in Form No. 34 under Rule 27 (2 of the orissa Sales Tax Rules, 1947 were given and purchases were made without payment of tax. 2. Assessment and imposition of tax on sale or purchase of declared goods in violation of Section 15 of central Sales Tax Act, 1956 and Section 14-B of the OST Act read with Rule 42-A of the OST Rules. 3. Assessment and imposition of tax after the amendment of Form No. 34, that is, after 26/4/1978. Declarations in amended form were given and purchases were made without payment of tax.
(3.) The High court allowed the writ petitions falling under Category Nos. (1 and (2 above and the assessment and imposition of tax in respect of those petitioners was quashed. So far as the writ petitions falling under Category No. (3 above are concerned, those were dismissed with no order as to costs. Theappellants before us are those petitioners who were in Category No. (3 before the High court. The State of orissa has not come up in appeal against the judgment of the High court allowing the writ petitions of the petitioners falling under Category Nos. (1 and (2 before the High court. We are not expressing any opinion in respect of the part of the judgment of the High court which is not under appeal before us.;