STATE OF ORISSA Vs. SUNAYANA METAL INDUSTRIES

JUDGEMENT

(1.) The State has filed this revision petition urging the following question of law:

(2.) On perusal of the impugned orders of the order dtd. 9/12/1994, passed by the Full Bench of the Orissa Sales Tax Tribunal, it is seen that the decision on the above issue by the Tribunal turned on facts. It was noticed that no satisfactory material has been produced by the State to show that the movement of the goods was occasioned as a result of any express or implied contract. Merely because the goods were transported to the places outside the State did not lead to an inference of inter-State sales particularly since "not a single way bill has been produced on behalf of the State to show that the appellant had despatched goods as a consigner to outside State parties."

(3.) In a considered view of the Court, no substantial question of law as is sought to be urged, arises for consideration in the facts and circumstances of the case.