JUDGMENT

NARASIMHAM, C.J. - These two applications are directed against the order of the Member, Board of Revenue, dated the 10th July, 1952, declining to revise the assessment of the petitioner to sales tax in respect of certain sales effected in 1949 in favour of an American firm named Messrs Union Carbide and Carbon Corporation, New York. The petitioner asked the Member, Board of Revenue, to state a case for the decision of the High Court under section 24(1) of the Orissa Sales Tax Act, but the Member refused and S.J.C. No. 24 of 1952 was filed under sub-section (2) of section 24 of the Orissa Sales Tax act. The petitioner, however, thought it advisable to file an independent application under Article 226 of the Constitution (O.J.C. No. 15 of 1953) against the order of the Member, Board of Revenue, for quashing the assessment order on the aforesaid sale. The two applications were heard together and are disposed of in one judgment.

2. The facts which were admitted by the petitioner himself not only before the Sales Tax Authorities but also in his application before this Court under Article 226 of the Constitution and in his counter-affidavit filed before this Court on the 5th Dec