Conclusions To summarize our conclusions (1) The impugned provisions, namely, (1) Notification S.R.O. No. 372177 dated May 23, 1977, (2) Notification S.R.O. No. 373177_ dated May 23, 1977, (3) Entries Nos. 2 and 17 in the Schedule to Notification No. 67178 C.T.A. 135177 (Pt.) F (S.R.O. No.900/77) dated December 29, 1977, and (4) Entries Nos. 2 and 17 in the Schedule to Notification No. 67181 C.T.A. 135/77 F (S.R.O. No.901/77) dated December 29, 1977, levying purchase tax at the rate of ten per cent on the purchase of , bamboos agreed to be severed and standing trees agreed to ` be severed, are not ultra vires either Entry 54 in List II in the Seventh Schedule to the Constitution of India or the 'Orissa Sales Tax Act, 1947, but are constitutional and valid.