STATE OF ORISSA Vs. BHARAT SAW MILL

JUDGEMENT

(1.) THE Member, Sales Tax Tribunal, Orissa, has stated this case and referred the following two questions for opinion of the court :

(2.) WHEN this reference came for hearing before a Division Bench, it has been referred to a larger Bench for examination the correctness of the decisions of the Division Benches of this Court in the cases of State of Orissa v. Rajani Timber Traders ([1974] 34 S. T. C. 374), Krupasindhu Sahu and Sons v. State of Orissa ([1975] 35 S. T. C. 270) and State of Orissa v. Patel Saw Mill ([1976] 37 S. T. C. 392) and to resolve the conflict, if any, appearing therein.

(3.) WE shall now proceed to examine if there has been any conflict of judicial opinion in the three decisions of this Court indicated in the referring order. The relevant provision in the Act, as it stood prior to its amendment by Orissa Act 3 of 1976, read thus :