Judgement

SIKRI, J. : The respondent, hereinafter referred to as the dealer, filed a return for the quarter ending June 30, 1951, under the Orissa Sales Tax Act (Orissa Act XIV of 1947) (hereinafter referred to as the Act). He claimed a deduction of Rs. 2,40,000 under S. 5 (2) (a) (ii) in respect of the goods sold to a registered dealer, named M/s. S. Lal and Co. Ltd. BA 1335. Similarly, for the quarter ending September 30, 1951, he claimed a deduction of Rs. 15,677-1-3. By two assessment orders passed under S. 12 (2) of the Act, of the Sales Tax Officer, Cuttack III Circle, Jaipur, Orissa, determined the tax payable allowing the deduction of Rupees 2,40,000 and Rs. 15,677-1-3, under S. 5 (2) (a) (ii). The dealer filed appeals to the Assistant Collector, Sales Tax , challenging the assessment on grounds which are not relevant. The dealer later filed revisions against the decision of the Assistant Collector. While the revisions were pending, the legislature amended the Orissa Sales Tax Act, in 1957, by Orrisa Sales Tax (Amendment) Act (Orissa Act XX of 1957). The effect of this amendment was that revisions were treated as appeals to Sales Tax Tribunal, and it enabled the Government t