SHANTILAL KALIDAS Vs. STATE OF ORISSA

JUDGEMENT

(1.) TWO questions have been referred by the Member, Additional Sales Tax Tribunal, under section 21 (4) of the Orissa Sales Tax Act for opinion of the court, namely :

(2.) AT the hearing the assessee's counsel fairly concedes that the questions now raised were directly in issue in the case of Shantilal Kalidas v. State of Orissa ([1978] 42 S. T. C. 9; (1977) 43 C. L. T. 555.), where after hearing the parties this Court has come to hold that glass bangles are covered by entry No. 38 of the list of taxable goods. For the reasons given in the said decision with which we agree, we hold in favour of the revenue and against the assessee and answer the first question by saying that the Additional Sales Tax Tribunal was right in holding that glass bangles were not unclassified goods and were covered by entry No. 38. The second question need not be answered. There will be no order for costs. Reference answered accordingly.