https://www.taxtmi.com/caselaws?id=100704 The second press note suspending levy of sales tax on inter-State transactions involving non-resident dealers was not a statutory exemption order under section 7 of the Orissa Sales Tax Act, 1947. It was treated as an administrative instruction reflecting the then understanding after Bengal Immunity, not as language conferring exemption, and no exemption was legally required once the constitutional position had been settled. The Sales Tax Laws Validation Act, 1956 validated the levy and collection for the relevant period, thereby removing the basis of challenge. The assessments were therefore not without jurisdiction. en-us Tue, 27 Aug 1968 00:00:00 +0530 Thu, 19 Sep 2013 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100704 The second press note suspending levy of sales tax on inter-State transactions involving non-resident dealers was not a statutory exemption order under section 7 of the Orissa Sales Tax Act, 1947. It was treated as an administrative instruction reflecting the then understanding after Bengal Immunity, not as language conferring exemption, and no exemption was legally required once the constitutional position had been settled. The Sales Tax Laws Validation Act, 1956 validated the levy and collection for the relevant period, thereby removing the basis of challenge. The assessments were therefore not without jurisdiction. Case-Laws VAT and Sales Tax Tue, 27 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100704