SALES TAX OFFICER, CUTTACKAND ANOTHER vs M/s. B. C. PATEL & CO.

The Supreme Court upheld the Orissa High Court's decision quashing sales tax assessments for three quarters post-Constitution, finding them invalid under Article 286 and Section 30(r)(a)(1) of the Orissa Sales Tax Act, 1947. The Court ruled that the notification under Section 4(1) was not valid as it contradicted the provisions of that section. However, the Court affirmed the liability of the respondents for two pre-Constitution quarters under Section 4(2) of the Act, establishing that the assessment for those periods was lawful.