1987 (8) TMI 415

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een taken up together for convenience with consent of the learned counsel for the parties, as they involve the same facts and point of law. They are disposed of by this common order. 2.. The petitioners in all these writ applications have been engaged in timber business and in course thereof took forest coupes either in the name of any partner or in the name of the partnership firm. They filed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of timber by the State Government from which logs were made by the respondent-firm cannot be made liable to sales tax as it would amount to levying tax at two points in the same series of sales by successive dealers, assuming without deciding that the retrospectively substituted definition of 'dealer' in clause (c) of section 2 of the Orissa Sales Tax Act, 1947, is valid." Following the aforesaid....