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1968 (8) TMI 160 - SC - VAT and Sales TaxWhether the second press note issued by the Orissa Government on November 2, 1955, must be deemed to be an order of the State Government exempting non-resident dealers from liability to tax on inter-State trans- actions for the period from April 1, 1951, to September 6, 1955? Held that:- Appeal dismissed. The argument put forward on behalf of the appellant is not warranted. In the first place, it is obvious that after the decision of this court in the Bengal Immunity case [1955 (9) TMI 37 - SUPREME COURT OF INDIA] the Orissa Government could not have lawfully levied any sales tax on the "explanation sales" and, therefore, the issue of the press note dated November 2, 1955, suspending the levy of sales tax on such sales with effect from that date could not be reasonably construed as an order of exemption contemplated by section 7 of the Act since no such exemption was necessary in view of the law declared by this court in the Bengal Immunity case. The second press note must therefore be treated to be merely an administrative direction and it was not intended to be an order of exemption made under the provisions of section 7 of the Act.
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