WILLIAM JACKS AND CO Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE seven references were made to this Court, under Section 24 (3) of the orissa Sales Tax Act (in pursuance of the directions given by this Court) by the member, Orissa Sales Tax Tribunal.

(2.) THE questions referred to this Court are as follows:--

(3.) THE petitioner is a non-resident dealer who was assessed to sales tax for seven quarters commencing with the quarter ending 31-12-1953 and ending with the quarter ending 30-6-1955--the assessment orders having been passed on 4-121956 in respect of sales of goods made by him to customers in Orissa. It is admitted that the tax due for these quarters was fully paid long before the assessment.