1982 (10) TMI 193

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.... Sales Tax Tribunal under section 24(1) of the Orissa Sales Tax Act of 1947: "(1) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in his view that even in sales in the course of inter-State trade and commerce there can be sales inside the State if the goods are inside the State of Orissa? (2) Whether, on the facts and in the circumstance....

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....o be answered in favour of the State. The amended provision, it is conceded by Mr. Agarwala for the assessee-opposite party, has introduced a different foundation and the basis upon which this Court had taken its view is no more sustainable. It is a fact that writ applications have been filed challenging the vires of the amending Act, but in reference jurisdiction as settled by the Supreme Court, ....