STATE OF ORISSA Vs. ORISSA POLISH WORKS

JUDGEMENT

(1.) THE following questions have been referred to this court by the Sales Tax Tribunal, under section 24 (1) of the Orissa Sales Tax Act :

(2.) BEFORE examining the questions in issue, it would be appropriate to refer to section 8 (1) (2) and (4) of the Central Sales Tax Act, 1956, whereunder the exemption is claimed. Section 8 (1) as it stood during the relevant period - omitting portions which are immaterial - runs thus :

(3.) AS has already been indicated in the narration of facts, the date of the registration certificate of the purchasing dealer was wrongly given as 30th December, 1962, though the correct date is 30th November, 1961. The opposite party produced a letter from the Sales Tax Officer, Broach, giving the correct date, and wanted to utilise it to fill up the lacuna in the declaration form. The Tribunal allowed the exemption on the basis of this letter.