Orissa Court October 1982 Judgments

State of Orissa Vs. Orissa Steel Corporation

Court: Orissa

Reported in: [1983]54STC391(Orissa)

R.N. Misra, C.J.1. 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 are inside the State of Orissa ?(2) Whether, on the facts and in the circumstances of the case, the '. Sales Tax Tribunal, is correct in his view that there was no contravei Section 5(2)(A)(a)(ii) of the O.S.T. Act and the assessee is not liable to pa sales tax ?2. There can be no dispute that on the basis of the law as it stood ing two decisions of this Court in the case of State of Orissa v. Jokarim nanda [1976] 37 STC 157 and in the case of M.M.T.C. of India Ltd. v. Orissa [1976] 38 STC 189 (FB), both the questions referred should ha answered in favour of the assessee, b...