STATE OF ORISSA Vs. ASHOK LEYLAND LIMITED, BHUBANESWAR

JUDGEMENT

(1.) The State has filed this revision petition urging that the following question may be framed for consideration by the Court:

(2.) The background facts are that for the year 1986-87, the Opposite Party was assessed under Sec. 12(5) of the CST (Orissa) Rules, 1957 and a sum of Rs.14,35,818.00 was demanded by holding that the sale effected by the Opposite Party of 72 numbers of chassis are not branch transfers but in reality inter-State sales within the meaning of Sec. 3(a) of the Central Sales Tax Act, 1956 ("CST Act').

(3.) The Assessing Officer (AO) after examining various documents concluded that the gods in the 72 chassis had moved from the State of Orissa to other States pursuant to a prior contract of sale and, therefore, were sale within the ambit of Sec. 3(a) of the CST Act.