VIJAYA LAKSHMI STORES Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE question referred to this court under section 24 (1) of the Orissa Sales Tax Act, 1947, runs thus :-

(2.) THE assessment relates to the quarter ending 31st March, 1962. The dealer took time before the assessing officer for production of declaration in form 'c' on the ground that the original, being defective, had been returned to the purchasing dealer for being sent back after correction, and that it was not received by the time the assessment was completed on 30th September, 1963. The Sales Tax Officer accordingly did not allow the concessional rate at 1 per cent. but made the assessment at 7 per cent. under section 8 (2) (b) of the Central Sales Tax Act. Before the first appellate authority the duplicate declaration in form 'c' was produced but the same was not accepted. The Tribunal also did not accept it. Accordingly the assessee asked for a reference and that is how the aforesaid question has been referred to us.

(3.) THE short question that arises for consideration is whether the first appellate authority should have accepted the duplicate declaration in support of the petitioner's claim for concessional rate.