STATE OF ORISSA Vs. ATMARAM PRAHALAD ROY

JUDGEMENT

(1.) THE Member, Sales Tax Tribunal of Orissa, has referred the following questions under section 24 (1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) for our determination :

(2.) THE assessee is a registered dealer under the Central Sales Tax Act (hereinafter referred to as the Central Act) bearing No. GAC-I-5-45 and deals in mahua seeds as one of the items of trade. Mahua seeds are declared goods under the Central Act. During 1967-68 the assessee sold mahua seeds in the course of inter-State trade. On scrutiny of the assessee's accounts it transpired that he had claimed exemption on a turnover of sale to the tune of Rs. 23,686 of mahua seeds on the ground that purchase tax had been paid at the first point on these goods. Mahua seed is exigible to purchaser tax in Orissa under section 3-B of the Act. Mangulu Sahu had paid purchase tax on the mahua seeds in question. The assessing officer did not allow exemption as claimed. The assessee appealed. The first appellate authority confirmed the assessment. In second appeal by the assessee the Tribunal found :

(3.) IN exercise of the power vested in the State of Orissa under sub-section (5) of section 8 of the Act, the following notification had been made on 8th December, 1966 :