STEEL AUTHORITY OF INDIA LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) LEAVE granted.

(2.) CHALLENGE in this appeal is to the order passed by a division Bench of the Orissa High Court disposing of the writ petition without any decision on merits because in respect of the assessment year in question, i. e. 2001-02, an order was earlier passed by this Court on 31/3/2006.

(3.) IT is submitted that a statutory appeal should not be disposed of in such a casual manner. It is pointed out that notwithstanding the fact that tax has been paid in several states where the articles transferred the Branches have been sold, the State has erroneously treated the transactions to be inter-state sale and levied tax which in essence amounts to double taxation. It is submitted that this is nothing but an attempt to collect tax illegally. It is not legal and is in clear violation of Article 265 of the Constitution of India, 1950 (in short the 'constitution' ). It is also pointed out that the ratio of the decision of this Court in Ashok Leyland Limited v. Union of India and Ors. (1997 (9) SCC 10) has not been kept in view. It is submitted that an amendment to the Act has been made and Section 19 has been introduced which reads as follows: