LAWS(ORI)-1981-7-10

STATE OF ORISSA Vs. MAHADEV PANDA AND SONS

Decided On July 25, 1981
STATE OF ORISSA Appellant
V/S
MAHADEV PANDA Respondents

JUDGEMENT

(1.) THE Member, Additional Sales Tax Tribunal, Orissa, has stated this case under section 24 (2) of the Orissa Sales Tax Act and referred the following question for our opinion of the court :

(2.) THE assessee, a registered dealer in cloth, ready-made garments, seasonal goods, etcetera, at Balliguda in the district of Phulbani in respect of the assessment year 1971-72 claimed deduction of Rs. 43,035. 02 out of the turnover under section 5 (2) (A) (a) (ii) of the Orissa Sales Tax Act as representing sales to registered dealers. The claim having been disallowed by the assessing officer, the assessee carried an appeal to the Assistant Commissioner who upheld the rejection. In second appeal, the claim was allowed by holding :