STATE OF ORISSA Vs. CHANDRABHAN RAMPRATAP

JUDGEMENT

(1.) THESE two reference applications involve identical point of dispute and therefore, are disposed of by this judgment.

(2.) ON being moved under section 24 (2) of the Orissa Sales Tax Act, 1947 (in short, "the Act") this Court directed the Orissa Sales Tax Tribunal (in short, "the Tribunal") to refer the following question for opinion :

(3.) IN support of the reference application Mr. Ananga Patnaik, learned counsel for the Revenue urged that the Tribunal was not justified in its conclusions that khesari dal was to be dealt with in terms of serial No. 7 of the list of goods liable to tax on purchase turnover, and not under serial No. 27 of the list of goods subject to sales tax. There is no appearance on behalf of the dealer when the matter was called.