1965 (11) TMI 28 - SC - VAT and Sales Tax

Summary

The Supreme Court allowed the appeals against the High Court of Orissa's dismissal of petitions under article 226 of the Constitution to quash a notification by the Government of Orissa. The Court held that the Sales Tax Tribunal could not decide on ultra vires issues, so the appellant did not need to exhaust internal remedies under the Orissa Sales Tax Act. The High Court's order was set aside, and the matter was remanded for further proceedings.