1994 (7) TMI 303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tes, with him), for the appellants.   B.A. Mohanty, Ms. Meena Chakraborty and R.K. Mehta, Advocates, for the respondents.   --------------------------------------------------   ORDER   The appellants challenged the validity of section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 ("the OST Act") as amended by section 2(c) of the Orissa Sales Tax (Amendment) Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the CST Act and hence it is hit by articles 254 and 269 of the Constitution; (iii) that the levy of tax is discriminatory and, therefore, hit by article 14 of the Constitution; and (iv) that it affects the petitioners' right of freedom of trade and commerce embodied in article 19(1)(g)." In addition to the above grounds it was also contended that while selling the goods in the course of ....