STATE Vs. SHEOPRASAD SATYANARAYAN

JUDGEMENT

(1.) THESE are references made under section 24 (1) of the Orissa Sales Tax (hereinafter referred to as the Act) by the Member, Sales Tax Tribunal, of the following questions :

(2.) THE facts relevant for the purpose of answering these questions as appearing from the statement of the case are these : The assessee is a registered dealer carrying on business in cloth, grocery, etc. , including blankets. The dealer was assessed for the years 1963-64 and 1964-65 to sales tax, but the assessing officer was satisfied that the turnover of the dealer relating to sale of woollen blankets (kambals) during the relevant period had escaped assessment. Therefore, action under section 12 (8) of the Act was taken for that period and proceedings under section 12 (4) of the Act were also taken for the year 1965-66. The assessee contended that woollen blankets were covered by entry No. 33 of the tax-free schedule while according to the department, it was covered by entry No. 46 of the schedule of taxable commodities. The assessing officer and the first appellate authority took the view that the article in question was a taxable commodity, but in second appeals at the instance of the assessee the Tribunal held :

(3.) NOW , we shall proceed to deal with the remaining question. In exercise of the powers vested under the proviso to section 5 (1) of the Act the State Government published a notification bearing No. 33927-F dated 30th December, 1957, prescribing the rates of tax. Entry No. 46 thereof which we shall extract below is relevant. On the same day in exercise of the powers under section 6 of the Act the State Government notified by Notification No. 33925-F, a list of goods exempted from tax. Entry No. 33 thereof is relevant. These two entries are to the following effect :