ART EMPORIUM Vs. STATE OF ORISSA

JUDGEMENT

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

(2.) THE assessee carries on business in handloom cloth, sarees including silk, tasar and matha goods. Its principal place of business is at Puri and there is a branch at Cuttack. The Cuttack branch is separately registered and bears registration mark CUIW 740. The relevant period is 1971-72. The petitioner returned a gross turnover of Rs. 3,51,149. 96, but showed taxable turnover at nil. The assessing officer held that sale of silk, tasar and matha articles were liable to tax at different rates as prescribed and raised a demand of Rs. 1,272,50. In first appeal, the assessment was affirmed. The Tribunal held in second appeal :

(3.) Our answers to the questions referred, therefore are :