ORDER Heard learned counsel for the parties. This is a tax appeal filed against the revisional order dated June 17, 1998 passed by the Commissioner of Commercial Taxes, Orissa, Cuttack confirming the suo motu revisional order dated February 2, 1996 passed by the Assistant Commissioner of Sales Tax, Cuttack II range, Cuttack. M/s. Tribal Development Co-operative Corporation of Orissa Ltd., a Government of Orissa undertaking, is the appellant before us. The original assessment order dated February 28, 1995 was passed against the appellant under section 12(4) of the Orissa Sales Tax Act, 1947. In the said assessment order, the assessing officer levied "purchase tax" on the procurement of "mohua flowers" by the appellant - Corporation computed on the basis of the "royalty" amount payable by the assessee to the State for their right of collection, i.e., at Rs. 7.35 per quintal. The Assistant Commissioner of Sales Tax, in exercise of suo motu revisional powers, issued notice to the present appellant for revision of the assessment order on the following grounds : "Government have fixed purchase price of mohua flower at Rs. 3 per kg. whereas assessment has been completed on the royalty value at Rs. 7.35 per quintal resulting in under-assessment. Assessment has been completed on the royalty value of minor forest produces like tamarind, lak, gum, myrobalam and not on the purchase price of the said commodities resulting in under-assessment." The suo motu revision was, therefore, concluded by passing order dated February 2, 1996 recomputing the purchase price of mohua flowers at Rs. 3 per kg. or Rs. 300 per quintal, instead of, on the basis of royalty paid at Rs. 7.35 per quintal. On the aforesaid revision of the assessment order, the Assistant Commissioner raised an additional demand of Rs. 50,41,118. The appellant - Corporation then moved the Commissioner of Commercial Taxes against the order of suo motu revision and the same was dismissed by the confirmed order passed by the Commissioner of Commercial Taxes. Sri B. Panda, learned counsel for the appellant placed reliance on an earlier judgment of this honourable court passed in the case of State of Orissa v. Iqbal Bros. [1990] 79 STC 337 and submitted that the suo motu revisional order ought to be quashed in view of the aforesaid judgment. Sri B. Panda, learned counsel for the appellant placed reliance on an earlier judgment of this honourable court passed in the case of State of Orissa v. Iqbal Bros. [1990] 79 STC 337 and submitted that the suo motu revisional order ought to be quashed in view of the aforesaid judgment. He further drew our attention to a notification dated April 10, 1991 issued by the Government of Orissa in Forest and Environment Department (annexure 6) vide which the appellant - Corporation was appointed as agent for the purchase and trade in mohua flowers in respect of the units specified in the said notification. It is submitted that since "purchase tax" was leviable on the purchase of mohua flowers and since there was no dispute that mohua flowers belongs to the State then such royalty should alone be considered as the value of consideration for the purpose of computing taxable turnover of the appellant. Learned counsel for the appellant also submits that the attempt made in the suo motu revisional order to enhance the taxable turnover by including the cost of procurement, i.e., payment made to tribals, was wholly erroneous. We have considered the submissions advanced by the learned counsel for the parties and perused the documents in the present tax appeal as well as the judgment of this court rendered in the case of State of Orissa v. Iqbal Bros. [1990] 79 STC 337. Therefore, in conformity thereof, the "purchase price" for the appellant has to be held to be the consideration paid by the appellant - Corporation to the owner of mohua flowers, i.e., the State Government and "royalty" being the only consideration paid to the State Government for such rights, must alone be considered as consideration for the purpose of levy of "purchase tax". Any payment made by the appellant - Corporation to the collectors of mohua flowers towards their labour cannot form part of the consideration value paid to the owner for the purpose of levy of "purchase tax" as mohua flowers. That being the position, the suo motu revisional order dated February 2, 1996 passed by the Assistant Commissioner of Sales Tax, Cuttack - II Range, Cuttack and the order in appeal dated June 17, 1998 vide annexure 5 are quashed in view of the judgment in the case of State of Orissa v. Iqbal Bros. [1990] 79 STC 337 (Orissa). That being the position, the suo motu revisional order dated February 2, 1996 passed by the Assistant Commissioner of Sales Tax, Cuttack - II Range, Cuttack and the order in appeal dated June 17, 1998 vide annexure 5 are quashed in view of the judgment in the case of State of Orissa v. Iqbal Bros. [1990] 79 STC 337 (Orissa). Tax appeal is allowed in terms of the directions noted herein above. Urgent certified copy of this order be granted on proper application.