SHEO SANKAR TRADING CO Vs. STATE OF ORISSA

JUDGEMENT

(1.) AT the instance of the assessee this case has been stated and the following question has been referred for opinion of the court by the Additional Sales Tax Tribunal under section 24 (1) of the Orissa Sales Tax Act :

(2.) THE assessee is a registered dealer both under the State as also the Central Sales Tax Acts and carries on business on minor forest produce in the district of Mayurbhanj. It claimed despatch of articles worth Rs. 27,627. 59 on 26th February, 1973, to its commission agent outside the State of Orissa for sale. As declaration in form F was not produced the assessing officer rejected the claim and assessed the turnover at 10 per cent. The claim of the assessee that for the transaction in question section 6a of the Central Sales Tax Act has no application has been rejected.

(3.) THE assessee took the stand that there was no obligation to produce the declaration in form F for the transaction in question inasmuch as admittedly the goods had moved more than a month prior to insertion of section 6a into the Act. The material date obviously is the date of movement, and it is not disputed that the goods moved by train from some place in Mayurbhanj to Bombay. Judicial notice can be taken of the fact that the goods must have gone out of the State before the new provision came into the statute book. In the circumstances we are inclined to hold that for the transaction in question declaration under section 6a was not necessary and without the declaration the assessee was entitled on the basis of its accounts to prove that the goods had so moved. Merely on account of non-production of the declaration by the assessee, the turnover of the goods sent to its commission agent could not have been assessed to tax. Our answer to the question, therefore, is in favour of the assessee, and we state that on the facts and in the circumstances of the case, section 6a of the Central Sales Tax Act was not applicable, and the assessee's claim could not be rejected for non-production of the declaration in form F. No costs. Reference answered accordingly.