In the result, we reverse the judgment of the High Court in so for as it holds (1) Notification S.R.O. No. 372/77 dated May 23. 1977, issued under section 3 B of the Orissa Sales Tax Act, 1947, 149 (2) Notification S.R.O. No. 373/77 dated May 23, 1977, issued under the first proviso to sub section (1) of section 5 of the said Act prior to the amendment of the said sub section by the Orissa Sale Tax (Amendment) Act, 1978, which repealed and replaced the Orissa Sales Tax (Amendment) Ordinance, 1977, (3) Entries 2 and 17 in the Schedule to Notification No. 67178 C.T.A 135/77 (Pt.) F (S.R.O).