STATE OF ODISHA Vs. KANDOI AUTOMOBILES (P) LTD

JUDGEMENT

(1.) The following question has been referred to by the Sales Tax Tribunal, Full Bench, Orissa, Cuttack (Tribunal) to this Court for a decision:

(2.) The above question arises for the year 1988-89. The learned Sales Tax Officer, Cuttack (STO, Cuttack) had framed the original assessment order on 19/4/1985 under Sec. 12(4) of the Orissa Sales Tax Act, 1947 (OST Act) read with Rule 5 of the Orissa Additional Sales Tax Rules, 1975 (OAST Rules). The Opposite Party dealer was subject to tax levy of Rs.1,74,323.00under the OST Act and Rs.14,362.00 under the OAST Rules.

(3.) Aggrieved by the above assessment order, the Opposite Party-Dealer filed two appeals before the Asst. Commissioner of Sales Tax (ACST); one under the OST Act and another under OSAT Rules. The assessment orders were set aside by the ACST with a direction to the STO to enquire into nature of the transaction i.e. whether it was in the nature of a works contract?