Constitutional validity of sales tax surcharge provision left unresolved after referral to a larger Bench.

Section 5-A of the Orissa Sales Tax Act, 1947, was challenged as imposing a surcharge on the total sales tax payable by a dealer and as exceeding the State Legislature's competence. The matter was referred to a larger Bench of the Supreme Court for hearing, and no final adjudication was made on the constitutional validity of section 5-A.

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Issues: Whether section 5-A of the Orissa Sales Tax Act, 1947, which imposed a surcharge on the total amount of sales tax payable by a dealer, was constitutionally valid and within the legislative competence of the State Legislature.

Outcome: The appeals were referred for hearing by a larger Bench; no final adjudication was rendered on the validity of section 5-A.

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