STATE OF ORISSA Vs. SARDAR AUTOMOBILES

JUDGEMENT

(1.) THIS reference arises out of a petition by the Revenue under section 24 (1) of the Orissa Sales Tax Act, 1947 (for short "the "act" ). Statement of the case has been made by the Member, Additional Sales Tax Tribunal on the following questions :

(2.) THE dealer registered under the Act carries on business of purchase and sale of automobile spare parts, tyres, tubes and lubricants at Jajpur Road. He is to file quarterly return and pay the tax admitted in such returns along with it. While assessing the dealer for the year 1974-75, the assessing officer rejected the claim for adjustment of the amount paid at the check gate under rule 94 (4) of the Orissa Sales Tax Rules, 1947 in spite of the fact that the receipts were produced before him. The assessing officer also refused to allow rebate to the dealer as provided under section 13 (8) of the Act. Aggrieved, the dealer filed appeal before the Assistant Commissioner but without any success. He, thereupon, filed second appeal before the Sales Tax Tribunal. The Tribunal having allowed both the claims of the dealer, the State filed application for reference to this Court for decision.

(3.) AS regards allowing the rebate, section 13 (8) is to be kept in view. It reads as follows :