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1994 (7) TMI 298 - SC - VAT and Sales TaxValidity of the amended section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 as substituted by the Orissa Sales Tax (Amendment) Act, 1978, with retrospective effect challenged Held that:- Appeal dismissed. It cannot be said that the assessment and the demand of tax made by the authorities are bad and should be struck down. The State by the amended provision has only wanted to impose tax on intra-State sale and it is within the competence and powers of the State Legislature under entry 54 of List II of the Seventh Schedule of the Constitution of India.
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