RAMCHANDRA RAMNIWAS Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE question referred to this court under Section 24(1) of the Orissa Sales Tax Act is as follows : - Whether on the facts and circumstances of the case, the appellant is entitled to exemption of sales tax in respect of sales on chillies to Messrs Ramchandra Beharilal, having registration certificate No. BA -56 on account of the fact that the term 'grocery' includes chillies.

(2.) FACTS relevant to the question may be stated in brief. Ramchandra Ramniwas (petitioner) carries on business in grocery articles. He sold chillies (red pepper) on 2nd January, 1960, for Rs. 1,837.78 to Messrs Ramchandra Beharilal of Bhadrak, having registration No. BA -56. The Sales Tax Tribunal, Mr. P.C. De, who heard the second appeal, held that chillies do not come within the meaning of the word 'grocery' and as such the purchasing dealer was not entitled to purchase chillies free of sales tax and consequently the selling dealer (petitioner) was liable to pay sales tax.