1960 (9) TMI 86

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..... R. Gopalakrishnan, Advocate, and J.P. Dadachanji, Advocate of Rajinder Narain & Co., for the respondent.   N.C. Chatterjee, Senior Advocate, (H.J. Umrigar and T.M. Sen, Advocates, with him), for the appellant.    --------------------------------------------------   The Judgment of the Court was delivered by   S.K. DAS, J.-This appeal on a certificate gran....

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....r recovering the tax imposed.   Against the orders of assessment the assessee moved the High Court by means of a writ petition. He contended that the sales took place outside Orissa and in any case the sales of the period after the coming into force of the Constitution could not be taxed by Orissa by reason of the Explanation to Article 286(1)(a) of the Constitution, as it then stood. The ....

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....ssessment orders and directed a refund of the fees paid by the respondent to the assessing authorities on appeal and revision.   On behalf of the appellants it has been pointed out that the decision of the Orissa High Court in B. C. Patel v. Sales Tax Officer, Cuttack was set aside on appeal by this Court (see Sales Tax Officer, Cuttack v. Messrs B.C. Patel and Co.. It has not been serious....