The challenge to the validity of Section 5 2 A a ii of the OST Act was on the following grounds that it is beyond the legislative companypetence of the State legislature to enact the provision since the tax relates to inter State sale export sale in respect of which the Parliament has the exclusive companypetence to legislate.
The appellants challenged the validity of Section 5 2 A a ii of the Orissa Sales Tax Act, 1947 the OST Act as amended by Section 2 c of the Orissa Sales Tax Amendment Act, 1978 by way of a writ petition under Article 226 of the Constitution of India before these Orissa High Court.
The order of the Sales Tax Officer, Cuttack III Circle pertaining to the assessment year 1982 83 was also sought to be quashed in the writ petition.
The High Court by its well reasoned judgment dated July 30, 1990 dismissed the writ petition.
This appeal by way of special leave is against the judgment of the High Court.
