By Notification No. S.R.A. 374/77 dated May 23, 1977, made in exercise of the powers conferred by the first proviso to sub section (1) of section 5, the State Government directed that with effect from June 1, 1977, the said Notification No. 20215 C.T.A. 14/76 F. dated April 23, 1976, should inter alia be amended by inserting a new entry therein as Entry No. 86 A, By this entry the rate of sales tax on timber was enhanced to ten per cent, Tn view of the amendment made in sub section (1) of section 5 by the Orissa Sales Tax (Amendment) Ordinances 1977 (replaced by the Orissa Sales Tax (Amendment) Act, 1978), the State Government issued three Notifications, (1) declaring the goods liable to purchase tax, (2) specifying the rates of purchase tax on such goods.