RAMAKRISHNA DEO Vs. COLLECTOR OF SALES TAX ORISSA

JUDGEMENT

(1.) THIS application comes before us on a reference made by the Revenue Commissioner under section 24 of the Orissa Sales Tax Act (Act XIV of 1947). The questions referred to us for opinion are the following :-

(2.) THE Maharaja of Jeypore owns extensive forest areas and gets a large income from forest produce. He keeps a depot where timber and other forest produce are sold, and this business is run by the Chief Forest Officer of the Jeypore Samasthanam. The officer holds a Dealer's Registration Certificate, No. KO - 434 and pays sales tax under the Act. In addition he has also entered into certain contracts with businessmen for the extraction and manufacturer of railway sleepers. He was called upon to get himself registered as a dealer by the Sales Tax Authorities in respect of these contracts entered into by the Samasthanam with sleeper contractors.

(3.) THE petitioner went up in appeal to the Collector and thereafter in revision to the Revenue Commissioner, but without success. The Revenue Commissioner has made the above reference to this Court, as the points of law involved are of far-reaching importance not only to the petitioner, but also to the Sales Tax Authorities themselves.