SAHU TRADING CO Vs. STATE OF ORISSA

JUDGEMENT

(1.) ON the assessee's application this reference has been made by the Member, Additional Sales Tax Tribunal, under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the "act") and the following question has been referred for opinion of the court :

(2.) THE assessing is a registered dealer. The relevant periods are the quarter ending 31st March, 1973, and the year 1973-74. The assessee applied for registration on 2nd January, 1973, but the certificate of registration was actually granted on 26th April, 1973. The Sales Tax Officer made the assessment for the quarter ending 31st March, 1973, under section 12 (5) of the Act. For the year 1973-74, the claim of deduction advanced by the assessee on account of sales to registered dealers was rejected. In first appeal, the Assistant Commissioner allowed the claim of deduction in respect of both the periods under section 5 (2) (A) (a) (ii) of the Act by accepting the declarations furnished at the appellate stage. The State carried second appeals to the Tribunal questioning acceptance of the declarations. The assessee preferred cross-objections. The Member, Additional Sales Tax Tribunal, disposed of the appeals by holding :

(3.) WE would accordingly answer the question referred to us by saying that the Member, Additional Sales Tax Tribunal, was not justified in holding that the Assistant Commissioner of Sales Tax had no power to accept the declarations without assigning reasons for such acceptance. There would be no order for costs.