1994 (7) TMI 303 - SC - VAT and Sales Tax

Validity of section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act 1947 as amended by section 2(c) of the Orissa Sales Tax (Amendment) Act 1978 challenged Held that - Appeal dismissed.

Summary

The Supreme Court dismissed the appeal challenging the validity of a provision in the Orissa Sales Tax Act, 1947. The High Court had already dismissed the writ petition, and the Supreme Court upheld this decision, citing detailed reasons provided in the High Court judgment. The appeal was dismissed with costs of Rs. 5,000.