ORDER 1. Our attention has been drawn to the decision rendered by three learned Judges in the case of State of Orissa v. Orissa Road Transport Co. Ltd. ( (1997) 7 SCC 104 ) and to the decision in State of T. N. v. Burmah Shell Oil Storage and Distributing Co. of India Ltd. ( (1973) 3 SCC 511 : 1973 SCC (Tax) 269) also rendered by a Bench of three learned Judges. There appears to be some conflict in the views taken in these decisions. It is, therefore, appropriate that this civil appeal should be heard by a larger Bench, preferably of five learned Judges. 2. Place before the Honble the Chief Justice for directions.