SINGHBHUM TIMBER TRADING COMPANY Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS Court by order dated 22nd November, 1971, required the Member, Sales Tax Tribunal, to state a case and refer the following two questions for determination of this Court :

(2.) THE first appeal preferred by the assessee claiming that the turnover was liable to assessment only under the Central Sales Tax Act was rejected. The Assistant Commissioner found that the Forest Utilisation Officer, Bihar, had actually purchased the timber within the State of Orissa and had resold them to the railways in the course of inter-State trade, and therefore, according to the first appellate authority, there were two sales involved - one a sale liable to tax under the Orissa Sales Tax Act and the other under the Central Sales Tax Act. The second appeal of the assessee was dismissed by the Tribunal.

(3.) OUR answer to the questions referred, therefore, shall be :