STATE OF ORISSA Vs. SUNAYANA METAL INDUSTRIES

JUDGEMENT

(1.) The State-Petitioner is seeking to question an order dtd. 9/12/1994 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.31-32 (C) of 1993-94. By the impugned order dtd. 9/12/1994, the Tribunal allowed the appeals filed by the Dealer-Appellant for the years 1986-87 and 1987-88.

(2.) The question sought to be urged is whether the transaction in question would be treated as intrastate sale or interstate sale within the meaning of Sec. 3(a) of the Central Sales Tax Act, thus, making a dealer liable to pay tax thereunder?

(3.) From the impugned order of the Tribunal, it is seen that the attempt at categorizing the transactions as interstate sale was only on the basis that "the raw materials purchased by the Appellant have been sold and transported in the same trucks to the parties outside the State."