STATE OF ORISSA Vs. KAMADHENU ENTERPRISES

JUDGEMENT

(1.) STATEMENT of case has been made to this Court on the following question called under section 24(3) of the Act :

(2.) THE dealer registered under the Act supplied mosquito nets for the years 1974-75 and 1975-76. He claimed that he was supplying tapes and threads to the tailors. This was not accepted and the Sales Tax Officer assessed the dealer in both the years to the best of his judgment. The Assistant Commissioner confirmed the assessments in appeals. Dealer preferred second appeals. In respect of the year 1974-75 assessment was confirmed. In respect of the year 1975-76, however, the Tribunal allowed the appeal and directed acceptance of the returned figures. This is the Grievance of the department.

(3.) IN the result, while answering the question as framed against the department we answer the question that actually arises in this case in favour of the department.