LAXMI AGENCY AND PATHERIA Vs. STATE OF ORISSA

JUDGEMENT

(1.) IN both the writ applications, assessment made under Section 12 (8) of the Orissa Sales Tax Act, 1947 (in short, the 'Act') by the Sales -tax Officer, Ward E, Ganjam I Circle, Berhampur (hereinafter referred to as the 'assessing officer') is the subject -matter of challenge by two assessees.

(2.) THE controversy revolves round the question whether prior to insertion of the expression 'including de -soiled cake' by notification No. 1132 -CTA -42/91 -F. dated 30 -3 -1991 operative with effect frorm 1.4.1991, 'oil cake' also included de -oiled cake. According to the assessee the notification was merely clarificatory in nature while the Revenue's stand is that only with effect from 1 -4 -1991, after the notification, oil cake would include de -oiled cake. Entry 300 in the list of goods relates to tax -free goods. The entry prior to 1 -4 -1991 and with effect from 1.4.1991 reads as follows: Prior to 1 -4 -1891:

(3.) A primary objection has been raised by the learned cousel for the Revenue regarding maintainability of the writ applications on the ground that efficacious alternative remedy is available to the assessees. This submission is countered by the learned counsel for the assessees on the ground that an interpretation of a particular entry is involved, without involving any factual dispute, and since large number of assessees are likely to be affected to avoid multiplicity of proceedings a final decision in the matter should be rendered by this Court.