ORDER

1. Special leave granted.

2. Heard counsel for the parties.

3. The appellant had initially challenged its exigibility to sales tax on the transactions in question on the ground that the sale was in the course of export. This contention came to be rejected ultimately even by this Court. On this being done, a petition was filed seeking clarification of the order dated 2-5-1991, by which the contention of the appellant relating to non-exigibility had been rejected. In that application, the prayer was to permit the appellant to approach the sales tax authority concerned for appropriate relief on the basis of "C Forms" issued by the MMTC of India and direct it to pass appropriate orders in accordance with law. That petition was dismissed as withdrawn.

4. The appellant, thereafter, approached the High Court of Orissa challenging the order of the Tribunal and this time the prayer was that the benefit of "C Forms" be made available in calculating the amount of sales tax to be paid. This prayer has been rejected by the High Court on the ground of constructive res judicata.

5. We have heard Shri Salve, the learned Senior Counsel for the appellant, and Shri Mohanty for the respondents.