Appeals by special leave granted by the Supreme Court by its order dated December 15, 1958, from the judgment and order dated February 4, 1957, of the High Court of Orissa in O. J. Nos.
For the quarters ending March 31, 1950, June 30, 1950, September 30, 1950, December 31, 1950 and March 31, 195 1, the assessees paid Sales tax which they were assessed by the Assistant Collector of Sales tax to pay, on their turnover which included sales outside the State of Orissa.
The assessees used to companylect tax from the purchasers on all sales effected by them including sales to dealers in other States.
March 24.
After this companyrt delivered the judgment in The State of Bombay and Another v. The United Motors India Ltd. and Others 1 the assessees applied for refund under s. 14 of the Act of tax paid in respect of goods despatched for companysumption outside the State of Orissa companytending that according to the law expounded by this companyrt, the transactions of sales outside the State were number taxable under the Act because of the prohibition imposed by Art.
K. Daphtary, Solicitor General of India, B. R. L. Iyengar and T. M. Sen, for respondents In J. As.
273 to 277 of 1960.
Refund was refused by the Assistant Sales Tax Officer and the order was companyfirmed by the Board of Revenue.
The State of Orissa and the assessees have appealed with special leave against the judgment of the High Court by these five appeals.
275 277 of 1960 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
273 and 274 of 1960 and respondents In C. As.
It is unnecessary for the purposes of these appeals to companysider the respective companytentions of the parties.
The assessees are manufacturers of paper and paper boards and are registered as dealers under the Orissa Sales Tax Act, 1947 hereinafter referred to as the Act.
273 and 274 of 1960 and appellants In C. As.
275 277 of 1960 .
The Judgment of the Court was delivered by SHAH, J. The Orient Paper Mills Ltd., thereinafter called the assessees are a public limited companypany having their registered office at Brajrajnagar in the district of Sambalpur, Orissa State.
N. Sanyal, Additional Solicitor General of India and B. Maheshwari, for appellants In C. As.
184 to 188 of 1955.
