INDERA GARMENTS, ROURKELA Vs. STATE OF ORISSA

JUDGEMENT

(1.) Admit.

(2.) The following two questions are framed for consideration:

(3.) The brief background facts as far as the above questions are concerned are that the Petitioner is a dealer carrying on business in readymade garments, hosiery, woollen goods and sun glasses etc. In the year 1994-95, while readymade garments were being plied from Calcutta to Rourkela, the trucks were intercepted by the Sales Tax Vigilance wing of Balasore Division at the Chaksuliapada check post. The dealer's transport agent allegedly failed to produce the relevant documents leading to the collection of tax at the check post in respect of two way bills, in terms of Rule 94 of the OST Rules.