JUDGMENT

DAS, J. - All these petitions challenge the notifications of the Government of Orissa in the Finance Department being S.R.O. No. 372 of 1977 and S.R.O. No. 373 of 1977 both dated 23rd May, 1977, under section 3-B and section 5 of the Orissa Sales Tax Act of 1947 and also Notifications S.R.O. Nos. 900 and 901 of 1977 dated 29th December, 1977, under sections 3-B and 5 of the Orissa Sales Tax Act. The first notification came into operation from 1st June, 1977, and the second notification came into effect from 1st January, 1978. Both these notifications relate to the imposition of purchase tax on "bamboos agreed to be severed and standing trees agreed to be severed".

The notifications of 23rd May, 1977 (hereinafter refereed to as "the notifications of May"), run as follows :

"S.R.O. No. 372/77. - In exercise of the powers conferred by section 3-B of the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947), the State Government do hereby declare that standing trees and bamboos agreed to be severed shall be liable to tax on turnover of purchase with effect from the first day of June, 1977, and direct that the following amendment shall be made in the notification of Government of