Judgment

D. P. MADON, J.:- These two appeals by Special Leave granted by this Court are against the judgment and order of the Orissa High Court allowing 209 writ petitions under Art. 226 of the Constitution of India filed before it.

Genesis of the Appeals

2. On May 23, 1977, the Government of Orissa in the Finance Department issued two Notifications under the Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947). We will hereinafter for the sake of brevity refer to this Act as "the Orissa Act". These Notifications were Notifications S.R.O. No. 372/77 and Notifications S.R.O. No. 373/77. Notification S.R.O. No. 372/77 was made in exercise of the powers conferred by S. 3-B of the Orissa Act and Notification S.R.O. No. 373/77 was made in exercise of the powers conferred by the first proviso to sub-s. (1) of S. 5 of the Orissa Act. We will refer to these Notifications in detail in the course of this judgment but for the present suffice it to say that Notification S.R.O. No. 372/77 amended Notification No. 20209-CTA-14/76-F dated April 23,1976, and made bamboos agreed to be severed and standing trees agreed to be severed liable to tax on the turnover of purchase with effect from June 1, 1977