1987 (4) TMI 460

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....in these two cases: "Whether the second appeals lie on merit under the provisions of the Orissa Sales Tax Act when the connected first appeals were summarily rejected under rule 49 of the Orissa Sales Tax Rules, 1947?" 2.. The question referred is itself so pertinent that no facts need be stated. No further discussion is also required in view of the fact that the question has already been author....