These appeals are sequel to a batch of writ petitions filed before the Orissa High Court challenging the validity of the amended Section 5 2 A a ii of the Orissa Sales Tax Act, 1947 the OST Act as substituted by the Orissa Sales Tax Amendment Act, 1978 with retrospective effect.
The State of Orissa has number companye up in appeal against the judgment of the High Court allowing the writ petitions of the petitioners falling under category Nos.
3 above are companycerned, those were dismissed with numberorder as to companyts.
1 and 2 before the High Court.
