JUDGMENT MISRA, C.J. - At the instance of the State, two questions have been referred for opinion of this Court by the Sales Tax Tribunal under section 24(1) of the Orissa Sales Tax Act of 1947 : "(1) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in his view that even in sales in the course of inter-State trade and commerce there can be sales inside the State if the goods are inside the State of Orissa ? (2) Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in his view that there was no contravention of section 5(2)(A)(a)(ii) of the O.S.T. Act and the assessee is not liable to pay Orissa sales tax ?" 2. There can be no dispute that on the basis of the law as it stood following two decisions of this Court in the case of State of Orissa v. Joharimal Gajananda [1976] 37 STC 157 and in the case of M.M.T.C. of India Ltd. v. State of Orissa [1976] 38 STC 189 (FB), both the questions referred should have been answered in favour of the assessee, but notice must be taken of the position that in the meantime following the Full Bench decision of this Court, the law has been amended by the amending Act 4 of 1978 with retrospective effect and under the amended provision, the questions have got to be answered in favour of the State. The amended provision, it is conceded by Mr. Agarwala for the assessee-opposite party, has introduced a different foundation and the basis upon which this Court had taken its view is no more sustainable. It is a fact that writ applications have been filed challenging the vires of the amending Act, but in reference jurisdiction as settled by the Supreme Court, it is not open for us to go into the question of vires. On the law as it stands with the amendment, both the questions must be answered in favour of the revenue and against the assessee. Mr. Agarwala says that he intends to file a writ application and challenge the vires of the amending Act. On the law as it stands with the amendment, both the questions must be answered in favour of the revenue and against the assessee. Mr. Agarwala says that he intends to file a writ application and challenge the vires of the amending Act. It is open to him to do so and in case the ultimate decision is that the amending provision is ultra vires, it would follow that the ratio of the Full Bench decision referred to above would be restore and the assessee would have his way. 4. Our answer on the law as existing would, therefore, be in favour of the revenue subject to what we have indicated above. There will be no order as to costs. MOHANTY, J. - I agree.