1994 (7) TMI 303

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....   B.A. Mohanty, Ms. Meena Chakraborty and R.K. Mehta, Advocates, for the respondents.   --------------------------------------------------   ORDER   The appellants challenged the validity of section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 ("the OST Act") as amended by section 2(c) of the Orissa Sales Tax (Amendment) Act, 1978, by way of a writ petition under artic....

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....4 and 269 of the Constitution; (iii) that the levy of tax is discriminatory and, therefore, hit by article 14 of the Constitution; and (iv) that it affects the petitioners' right of freedom of trade and commerce embodied in article 19(1)(g)." In addition to the above grounds it was also contended that while selling the goods in the course of inter-State sale the appellants-petitioners did not c....