1987 (8) TMI 415

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..... involve the same facts and point of law. They are disposed of by this common order. 2.. The petitioners in all these writ applications have been engaged in timber business and in course thereof took forest coupes either in the name of any partner or in the name of the partnership firm. They filed the present writ applications challenging the validity, legality and applicability of explanation II .....

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..... ble to sales tax as it would amount to levying tax at two points in the same series of sales by successive dealers, assuming without deciding that the retrospectively substituted definition of 'dealer' in clause (c) of section 2 of the Orissa Sales Tax Act, 1947, is valid." Following the aforesaid decision of the Supreme Court, we have only yesterday disposed of another batch of five writ applicat .....

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