TEJRAJ PARASMAL Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE question that needs to be determined in this matter is as follows :

(2.) THE petitioner is a registered dealer under the Orissa Sales Tax Act, 1947 ("the Act" ). He carries on wholesale business of purchase and sale of salt in non-sealed gunny bags and/or non-sealed nylon packets. By three different assessment orders made by the Sales Tax Officer, Kalahandi Circle, Bhawanipatna (annexures, 1, 1a and 1b), these sales have been brought to tax. Aggrieved thereby, this petition was filed.

(3.) SECTION 5 of the Act provides for payment of tax by a dealer on its taxable turnover and section 6 gives the State the power of exemption on sale/purchase of any goods subject to such conditions and exceptions as may be notified. Serial No. 29 reads thus :