Order

Special leave granted.

2. These appeals are directed against the judgment of the Orissa High Court dated 19.2.1998 in writ petitions filed by the appellant Port Trust against the orders of assessment passed by the Sales Tax Offi­cer, Cuttack, in respect of Assessment Years 1990-91 to 1994-95. In the said writ petitions the case of the appellant was that the assess­ment for sales tax has been made in respect of matters which do not fall within the legislative power of the State to impose sales tax. The writ petitioners raise questions involving interpretation of the­ words “trans­fer of the right to use any goods” in sub-clause (d) of clause (29-A) of Article 366 of the Constitution. By the impugned judgment, the High Court has dismissed the writ petitions filed by the appellant on the view that, the alternative remedy of an appeal against order of assessment is available under the sales tax and since the said remedy is available the writ petitions could not be enter­tain­ed. Having regard to the question that was involved in the writ petitions relating to interpretation of sub-clause (d) of clause 29A of Article 366 of the Constitution and the taxability of the trans­actions in