1987 (4) TMI 473

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....tions are heard together as the parties are same and the facts and points of law involved in both of them are common. O.J.C. No. 1551 of 1980 relates to the period 1973-74 and O.J.C. No. 1552 of 1980 relates to the period 1974-75. 2.. The only point raised by the petitioners in these writ applications is as to whether the Notification dated 6th July, 1976 (annexure-3), issued by the State Gover....

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....een levied and collected under section 5(1) of the Orissa Sales Tax Act, 1947. This notification was governing the field until it was held to be invalid by this Court in the case of Orissa Hides Trading Co. v. Sales Tax Officer, Sambalpur III Circle [1975] 35 STC 232. Since the orders of assessment in these cases were passed after the above decision, he was denied the benefit of the exemption. Sub....

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....he power to legislate with retrospective effect is not exercisable by a delegate unless specifically empowered by some statute. Nothing has been brought to our notice that such power was conferred upon the State Government to issue the notification in question (annexure-3) from a retrospective date. In that view of the matter, we allow the writ applications and hold that the said notification (ann....