JUDGMENT

R. C. PATNAIK, J. - Heard counsel for the petitioner and the learned Standing Counsel for the Commercial Taxes Department.

2. The petitioner, who had supplied goods to Paradeep Phosphates and was assessed to sales tax by the Sales Tax Officer, Jagatsinghpur, being aggrieved by the order of assessment, preferred an appeal and moved for stay. The Assistant Commissioner of Sales Tax granted a conditional stay and directed the petitioner to pay Rs. 2,29,458. The petitioner thereupon moved the Commissioner of Commercial Taxes contending, inter alia, that his entire turnover comprised of inter-State sales for which C forms had been supplied by Paradeep Phosphates. Hence, there was no taxable turnover on which there could be a levy of Orissa sales tax. The contentions of the petitioner were noted in the 2nd paragraph of the Commissioner's order. The Commissioner observed :

"After hearing the contentions of the learned Advocate I find some force in the contentions and feel that the demand raised by the learned Sales Tax Officer is very high ......."

But, inasmuch as the merits of the case would be considered at the time of hearing, he directed that if the petitioner paid Rs. 50,00