STATE OF ORISSA Vs. JOHRIMAL GAJANAND

JUDGEMENT

(1.) The Sales Tax tribunal, orissa (the tribunal) stated a case and referred the following question for the opinion of the High court :

(2.) The respondent-assessee is a registered dealer under the orissa Sales Tax Act, 1947, (the Act). The assessee purchased certain goods from a registered dealer on the basis of declaration furnished by it for resale of the purchased goods in the State of orissa. The goods were however sold in the course of inter-State trade. The Sales Tax Officer came to the conclusion that the declaration furnished by the assessee was violated and, as such, it became liable under the proviso to Section 5 (2 (A) (a) (ii) of the Act. Against the assessment made, the respondent preferred appeals under the Act before the Assistant Commissioner of Sales Tax which were dismissed. The assessee thereafter preferred appeals before the Sales Tax tribunal, orissa. The tribunal by its order dated 2/3/1973 annulled the assessment and directed the refund of tax and penalty, if paid. The tribunal at the instance of the appellant referred the above-quoted question for the opinion of the High court.

(3.) Section 5 (2 (A) (a) of the Act, to the extent it is relevant reads as under: