9911796707
TMI Blog1994 (7) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ra-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. X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment of the High Court which is not under appeal before us. We have today pronounced judgment in Civil Appeals Nos. 1811 to 1815 of 1977 See page 80 supra.titled State of Orissa v. Minerals & Metals Trading Corporation of India Ltd. wherein we have reversed the Full Bench judgment of the Orissa High Court in M.M.T.C. of India Ltd. v. State of Orissa reported in [1976] 38 STC 189. Before the High Court the appellants had relied upon the Full Bench judgment of the Orissa High Court in M.M.T.C. case [1976] 38 STC 189 in support of their contentions. The High Court rejected the contentions of the appellants and upheld, the validity of the amended section 5(2)(A)(a)(ii) of the OST Act on the following reasoning: "Under the scheme of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have sold the same in course of inter-State trade or commerce or export and avoided payment of tax. Normally the tax should have been paid at the first point and the petitioners could not have avoided payment of such tax and would have paid the tax but for the declaration given by them. They have sold the goods in violation of the declaration given by them. As already held, in case of declared goods, they are entitled to reimbursement by virtue of section 15 of the C.S.T. Act and section 14-B of the O.S.T. Act and rule 42-A of the O.S.T. Rules. From section 15 of the C.S.T. Act, it is abundantly clear that it places restrictions and conditions upon the local law. Its intention is that declared goods should suffer tax at only one point a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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