STATE OF ORISSA & OTHER vs THE TlTAGHUR PAPER MILLS COMPANY LTD.& ANR.

The Supreme Court examined the validity of notifications issued under the Orissa Sales Tax Act, 1947, specifically Sections 3B and 5(1), which imposed purchase tax on bamboos and standing trees agreed to be severed. The Court held that these notifications were not ultra vires the Act and did not create a new class of goods, affirming that the tax was applicable to goods and not immovable property. The judgment clarified that conflicting views of the Supreme Court must defer to the larger bench's interpretation under Article 141 of the Constitution of India.