In view of the aforesaid findings, we do not consider it necessary to go into the other questions raised 47 by the petitioners, namely, whether it is a works contract and whether the notifications amount to excessive delegation or whether there has been business of purchase by the petitioners or whether there has been restriction on trade and business" In his concurring judgment Ray, C. J., agreed with Das, J. and further held that in the series of sales in question the first sale, that is the taxable event, started from the Divisional Forest Officer and that the Divisional Forest Officer was the taxable person who had sold taxable goods, namely, timber, and that as what was sold by the Divisional Forest Officer was purchased by the petitioners before the High Court the identity of goods sold and purchased was the same, and that where such a sale was taxed, the purchase thereof was excluded from the levy of tax by virtue of sections 3 B and 8 of the Orissa Act and consequently the levy of purchase tax by the impugned provisions was bad in law.