1994 (7) TMI 303

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..... SINGH AND ANAND A.S. DR. JJ. Harish N. Salve, Senior Advocate (Ms. Meenakshi Grover and S.R. Grover, Advocates, with him), for the appellants. 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 .....

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..... hedule to the Constitution; (ii) that the provision is repugnant to sections 3, 4 and 5 of the CST Act and hence it is hit by articles 254 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 .....

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..... We see no ground to interfere with the judgment of the High Court. We agree with the reasoning and the conclusions reached therein. We have today pronounced judgments in Civil Appeals Nos. 1811-15 (NT) of 1977 titled State of Orissa v. Minerals Metals Trading Corporation of India Ltd.* and also in Civil Appeals Nos. 343 to 347 of 1987 titled Industrial Minerals Metals v. Sales Tax Officers** .....

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