JUDGMENT

FAZL ALI, J.:—These are two groups of appeals - one consisting of six appeals by the firm Balabhagas Hulaschand dealing in jute. Civil Appeal No. 449/71 arises from the judgment of the High Court in SJC No. 41 of 1968 decided on 22-4-1970* in respect of the assessment for the quarter ending June 1960. The other five appeals are by the same firm in respect of the sales tax levied by the State of Orissa for the quarters ending December, March 1960 and Dec. 1960 to June 1961, decided by the judgment of the High Court in S. J. C. Nos. 73-77 of 1968 dated April 27, 1970. As all the appeals involve a common point they were consolidated and have been heard together.

* Reported in AIR 1971 Ori. 111.

2. Appeals Nos. 888-890/74 have been filed by the firm M/s. Keluram Ramkaran in respect of the assessment of tax made by the State of Orissa for the quarters ending September 30, 1961, June 30, 1962 and September 30, 1962. These appeals arise out of the judgment of the High Court given in S. J. C. Nos. 70-72/1971 dated April 11, 1973. The High Court in these cases followed its previous judgment, which is the subject-matter of the six appeals mentioned above, and held that the levy was va