1982 (10) TMI 193

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..... tion 24(1) of the Orissa Sales Tax Act of 1947: "(1) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in his view that even in sales in the course of inter-State trade and commerce there can be sales inside the State if the goods are inside the State of Orissa? (2) Whether, on the facts and in the circumstances of the case, the Member, Sales .....

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..... e. The amended provision, it is conceded by Mr. Agarwala for the assessee-opposite party, has introduced a different foundation and the basis upon which this Court had taken its view is no more sustainable. It is a fact that writ applications have been filed challenging the vires of the amending Act, but in reference jurisdiction as settled by the Supreme Court, it is not open for us to go into th .....

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