KUNJABIHARI SAHOO Vs. STATE OF ORISSA

JUDGEMENT

(1.) AT the instance of the assessee, the Sales Tax Tribunals has stated these cases and referred the following question for opinion of the court under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the "act") :

(2.) THE assessee is a forest contractor and is also registered as a dealer under the Act. The south Eastern Railway needed a lot of sleepers made of timbers for laying and maintenance of railway tracks. At the request of the railway officials, the Divisional Forest Officers of the State Government were negotiating for purchase of sleepers. The Divisional Forest Officers, Dhenkanal, contacted the assessee and in terms of the agreement between the Governor of Orissa represented by the Divisional Forest Officers and the assessee, sleepers of different quantities were supplied during the three years. These sleepers were despatched by rail to different places outside the State of Orissa as per the specifications of the South Eastern Railway authorities. The assessing officer rejected the claim laid by the assessee under section 5 (2) (A) (a) (ii) of the Act and included the sales turnover for purposes of assessment and raised demands under the Orissa Sales Tax Act. The assessee's stand that the sales were not exigible to tax and at any rate there was no intra-State sale were not accepted and demands were raised for the three years. The assessee's appeals before the Assistant Commissioner and the Tribunal failed.

(3.) ON the facts of the case, we are inclined to agree that the view expressed by us in Singhbhum Timber Trading Company v. State of Orissa (S. J. C. No. 130 of 1970) page 334 infra correctly indicates the law. As the facts are similar, we would answer the question referred to us by saying that the transactions were exigible to Central sales tax. There will be no order for costs. Reference answered accordingly.