RAMESWARLAL MURALIDHAR Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE Member, Additional Sales Tax Tribunal, Orissa, has stated this case under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the "act") and has referred the following two questions for opinion of the court :

(2.) THE petitioner is a registered dealer carrying on business in mill-made paper, exercise books and other stationery articles. He became a registered dealer under the Act with effect from 1st December, 1964. As per his certificate of registration he was authorised to make purchase free of tax for resale of paper, exercise books, office stationery and printing ink. He obtained amendment of his certificate of registration with effect from 22nd September, 1965, an became entitled to purchase the following commodities for resale free of tax :

(3.) OUR answer to the question referred, therefore, is against the assessee by concluding that - on the facts and in the circumstances of the case, paper and exercise books which are manufactured out of paper are not one and the same thing but are two different things and on the facts and in the circumstances of the case, the assessee by making purchase of paper tax-free upon giving declaration in form XXXIV specifically mentioning therein that the purchases were for resale, would violate the declaration for resale if he has sold such paper purchased for resale after converting the same into exercise books. There would be no order for costs. Reference answered accordingly.