JUDGMENT

J. K. MOHANTY, J. - In all these writ petitions, identical questions of law has been raised. They were heard together and are disposed of by this common judgment.

2. In all these writ petitions, the petitioners challenge the constitutionality and validity of the amended section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947 (for short the "O.S.T. Act") as substituted retrospectively by the Orissa Sales Tax (Amendment) Ordinance, 1977, subsequently enacted as the Orissa Sales Tax (Amendment) Act, 1978, and the assessments made applying the said provisions. At this point, it is useful to quote the relevant portion of section 5(2)(A) as it stood before the amendment and as it stands now after the amendment.

Prior to amendment After amendment

In this Act, the expression In this Act, the expression

"taxable turnover" means that "taxable turnover" means that

part of a dealer's gross turnover part of a dealer's gross turnover

during any period which remains during any period which remains

after deducting therefrom : after deducting therefrom :

(a) his turnover during that (a) his turnover during that

period on -