9911796707
TMI Blog1960 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... d J.P. Dadachanji, Advocate of Rajinder Narain & Co., for the respondent. N.C. Chatterjee, Senior Advocate, (H.J. Umrigar and T.M. Sen, Advocates, with him), for the appellant. -------------------------------------------------- The Judgment of the Court was delivered by S.K. DAS, J.-This appeal on a certificate granted by the High Court of Orissa is from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of assessment the assessee moved the High Court by means of a writ petition. He contended that the sales took place outside Orissa and in any case the sales of the period after the coming into force of the Constitution could not be taxed by Orissa by reason of the Explanation to Article 286(1)(a) of the Constitution, as it then stood. The assessee also challenged the legality of the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the respondent to the assessing authorities on appeal and revision. On behalf of the appellants it has been pointed out that the decision of the Orissa High Court in B. C. Patel v. Sales Tax Officer, Cuttack was set aside on appeal by this Court (see Sales Tax Officer, Cuttack v. Messrs B.C. Patel and Co.. It has not been seriously disputed that on the decision of this Court the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d; but the assessment orders for subsequent quarters are invalid and must be quashed. The order of the High Court for refund of fees paid by the respondent is set aside. The certificate proceedings taken against the respondent must now be restricted to the tax payable for those quarters only for which the assessment orders are valid. There will be no order for costs in this Court. Appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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