1982 (2) TMI 298

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..... nded in 1979. 2.. Four points have been canvassed by Mr. Mohanty on behalf of the petitioner in support of the application, namely: (i) The impost is, in pith and substance, an addition to the impost under section 5(1) of the 1947 Act and consequently must fit into the scheme of the parent Act and cannot be destructive thereof; (ii) The Orissa Act 24 of 1975 and the Orissa Act 3 of 1979 are .....

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..... re actually two facets of a common point. The learned standing counsel concedes that there can be no demand of additional sales tax when there is no intra-State sale. In view of the concession, it must follow that inter-State and export sales are not liable to additional sales tax. In our opinion, the concession is appropriate, and therefore, it is unnecessary to elaborate the points argued at the .....

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