Judgment

VENKATARAMIAH J.:- The usual complaint against some of the modern fiscal statutes is that they are unduly long and therefore complex. But here we have an Orissa Act which is very short but clarity is not certainly its virtue.

2. The only point for determination in these appeals by special leave is whether the levy of additional tax under the Orissa Additional Sales Tax Act, 1975 (Orissa Act 24 of 1975) (hereinafter referred to as the Act) as amended by the Orissa Additional Sales Tax (Amendment) Act, 1979 (hereinafter referred to as the Amending Act) is a single point levy or a multi point levy.

3. In order to understand the contentions of the parties it is necessary to give briefly the legislative history of the sales tax law of the State of Orissa and to refer to some of its salient points.

4. The Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947) (hereinafter referred to as the Principal Act) was enacted and brought into force in the year 1947. It has continued to remain in force even now, although a number of changes have been introduced into it by successive legislative amendments. It is a law intended for levying taxes or the sale or purchase of goods other than newspap