STATE OF ORISSA Vs. PATEL SAW MILL

JUDGEMENT

(1.) THIS is a reference made by the Member, Sales Tax Tribunal, under section 24 (1) of the Orissa Sales Tax Act, 1947 (Act 14 of 1947) (hereinafter referred to as the Act) at the instance of the State of Orissa posing the following two points of law said to be arising out of its judgment dated 4th December, 1972, for answer by this court :

(2.) THE opposite party, Patel Saw Mill, is a registered dealer carrying on business in logs and timbers. It purchased logs from various sources, processed the same in its mill and sold sized timbers either in the State of Orissa or in the course of inter-State trade and commerce.

(3.) AS against this decision of the Tribunal, the State of Orissa filed an application for reference and, accordingly, the above two questions have been referred to us in S. J. C. Nos. 94 to 96 of 1973, which were heard together and will be governed by this common judgment. At the time of argument, the learned counsel for both the parties did not raise any question of inter-State sale and, therefore, both the questions can be redrafted thus :