TILAKRAJ MEDIRATTA Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE three writ applications involve common points, and therefore are disposed of by this common judgment.

(2.) THE petitioner, a dealer registered under the Orissa Sales Tax Act, 1947 (in short "the Act"), is assessed to sales tax by the Sales Tax Officer, Assessment Unit, Titilagarh (opposite party No. 5 ). Presently we are concerned with the assessments for the assessment years 1986-87, 1987-88 and 1988-89.

(3.) THE learned counsel for the petitioner submits that there being no dispute that declarations were issued in form I-A, if the goods were put to a different use, the petitioner cannot be made liable to tax therefor. The learned counsel for the department, however, submits that since the exemption is claimed by the petitioner, it is required to prove the mode of utilisation of the goods purchased.