STATE OF ORISSA Vs. NARAHARI PRADHAN

JUDGEMENT

(1.) THIS court by order dated 2nd February, 1971, called upon the Tribunal at the instance of the State of Orissa represented by the Commissioner of Sales Tax to state a case referring the following questions of law for determination of this court :

(2.) THE first question which has been raised is as to whether the assessee effected any sale of timber at all. Strictly speaking, the Tribunal's order does not indeed deal with this question. Learned counsel for both sides, however, stated that while referring to the definition of "dealer", the Additional Tribunal had the question of effecting sale in view. On that basis, in the reference applications before this court that question has been raised. We, therefore, proceed on the footing that such a question was canvassed before the Tribunal and though not in clear terms, the Additional Tribunal has indeed dealt with it. As such, such a question can be taken to arise out of the second appellate order under the second proposition indicated by their Lordships of the Supreme Court in the case of Commissioner of Income-tax, Bombay v. Scindia Steam Navigation Co. Ltd. ([1961] 42 I. T. R. 589 (S. C.); A. I. R. 1961 S. C. 1633) There seems to be no evidence on record at all to show that the assessee effected any sale during the relevant quarters. In the order of assessment for the quarter ending 31st March, 1959, the assessing officer had stated :

(3.) IN view of the aforesaid finding, that there is no material to hold that the assessee effected any sale, the question as to whether such sale was outside the jurisdiction of the Sales Tax Officer, Dhenkanal Circle, does not fall to be determined. Such a question would require answer provided there would be sales. We, therefore, decline to answer the second question as it is academic and does not arise for determination in view of the finding that the revenue has failed to establish that any sales were effected by the dealer.