JUDGMENT

Bharucha, J.-Before it was held to be unconditional on 28th April, 1993, Section 13AA of the Orissa Sales Tax Act read thus:

"13-AA. Deduction of tax at source from the payment to works contractor.-

(1) Notwithstanding anything contained in Section 13 or any other law or contract to the contrary, any person responsible for paying any sum of any contractor for carrying out any works contract in pursuance of a contract between the contractor and-

(a) Central Government or any State Government, or

(b) any local authority, or

(c) any authority or Corporation established by or under a statute, or

(d) any Company incorporated under the Companies Act, 1956 (1 of 1956) including any State or Central Government undertaking, or

(e) Co-operative Society or any other Association registered under the Societies Registration Act, 1860, (21 of 1860)

shall at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or any other mode, whichever is earlier, deduct an amount towards sales tax equal to two percentum of suc