STATE OF ORISSA Vs. SANTOSH KUMAR AND CO

JUDGEMENT

(1.) THE Member, Additional Sales Tax Tribunal, Orissa, has stated this case under section 24 (1) of the Orissa Sales Tax Act, 1947 (hereafter referred to as the "act"), at the instance of the State and has referred the following two questions for opinion of the court :

(2.) THE brief facts are these : The assessee is a registered dealer carrying on business as a wholesaler in grocery articles and its place of business is Malgodown, Cuttack. For the quarter ending 31st December, 1971, the assessee claimed deduction of Rs. 4,26,871. 38 on account of sales to M/s. Shree Shew Bhandar bearing registration certificate No. CU-II-3364. The purchasing dealer's certificate of registration was effective from 11th February, 1970. The claim for deduction was rejected by the assessing officer. The first appellate authority upheld the rejection by saying :

(3.) THE assessee should be entitled to costs of the reference. Hearing fee is assessed at Rs. 200.