JUDGMENT

R. N. MISRA, J. - These are eleven applications by M/s. Hindustan Aeronautics Limited (Koraput Division) - a Government of India undertaking under the Ministry of Defence - asking for writs of certiorari to quash a common order passed by the Sales Tax Tribunal of Orissa in the matter of condonation of delay in preferring eleven second appeals under the Orissa Sales Tax Act (hereinafter referred to as the "Act") against the orders of the Assistant Commissioner of Sales Tax, Ganjam Range at Berhampur, setting aside assessments made by the Sales Tax Officer of Koraput I Circle at Jeypore.

2. When the Sales Tax Officer initiated assessment proceedings under the Act, the petitioner-company took the stand that it was engaged in the manufacture of aero engines for the MIG fighter planes for the Union Government and delivery of the aero engines to the Government of India did not constitute "sale". Therefore, the petitioner was not a dealer and the Sales Tax Officer had no jurisdiction to make any assessment. The stand of the petitioner-company was overruled and assessments were completed for different periods, treating the petitioner as an unregistered dealer. Heavy penalties were