STATE OF ORISSA Vs. K R OIL INDUSTRY

JUDGEMENT

(1.) In view of the amendment in the Orissa Sales Tax Act, 1947, the aforesaid S.J.C. is converted into a Sales Tax Revision and is registered as such.

(2.) ON an application made by the Revenue under Section 24(2) of the Orissa Sales Tax Act, 1947, (in short 'the O.S.T. Act'), this Court by its order dated 22.11.1996 directed the Orissa Sales Tax Tribunal to state a case and refer the following question of law arising out of the order dated 31.3.1992 passed by the Tribunal in S.A. No. 9 (C) of 1990 -91 in respect of assessment year 1987 -88 for opinion of this Court : Whether on the facts and in the circumstances of the case, the interpretation of the learned Sales Tax Tribunal to the effect that as per SI. 30 -D of the tax free schedule, oil cake is generally exempted and not conditionally exempted is correct?

(3.) HEARD Shri R.P. Kar, learned Addl. Standing Counsel (C.T.) and Shri N. Paikray, learned counsel for the assessee -O.P.