STATE OF ORISSA Vs. DAMODAR SAHU

JUDGEMENT

(1.) THESE are six reference applications made under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the Act) by the Additional Sales Tax Tribunal (Shri R. C. Kar), at the instance of the State of Orissa, arising out of the judgment of his predecessor, Shri U. N. Misra, dated 27th January, 1969, posing the following two questions for answer :

(2.) FACTS are not in controversy. The assessee-opponent, then an unregistered dealer, carried on business of selling rice at Bhubaneswar. Mostly his purchases of rice were from Pipili. His liability to pay tax has been fixed from 1st October, 1962, which is not challenged and he has been assessed to tax for quarters ending December, 1962, and March, 1963, years ending 1963-64 and 1964-65 and quarters ending June, 1965, and September, 1965, under section 12 (5) of the Act.

(3.) THE learned Additional Tribunal while disposing of the appeals expressed thus :