STATE OF ORISSA Vs. KONARK HARDWARE MART

JUDGEMENT

(1.) ON being moved by the Revenue 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 :

(2.) FACTS on record, necessary to be recapitulated for disposal of the reference are as follows :

(3.) THE question referred to this Court consists of two parts. The first relates to whether lime is taxable under entry 66 as paint and the second relates to whether it can be taxed under entry 63 as limestone which is taxable at the rate of 10 per cent. The second point does not appear to have been considered by the Tribunal as if it was not urged before the Tribunal. The parties proceeded on the basis as if the dispute was whether lime was a paint or not. Reference was made to entry 66 of the list of the taxable goods.