STATE OF ORISSA Vs. JYOTI TRADING COMPANY

JUDGEMENT

(1.) AT the instance of the Revenue by an application 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 state a case and refer the following question for opinion :

(2.) IN spite of notice, there is no appearance on behalf of M/s. Jyoti Trading Company (hereinafter referred to as "the dealer"), the opposite party.