STATE OF ORISSA Vs. RAJA STORES

JUDGEMENT

(1.) THESE are references made under section 24 (1) of the Orissa Sales Tax Act, 1947 (for short "the Act"), by the Member, Additional Sales Tax Tribunal, Orissa, involving the interpretation of section 19 of the Act.

(2.) THE Tribunal has stated a case and referred the following question of law for opinion of this Court :

(3.) THE opposite party went in appeal before the Assistant Commissioner of Sales Tax, Cuttack Range, but failed. Thereupon, he preferred an appeal before the Additional Sales Tax Tribunal and the learned Member by his order dated 27th October, 1976, in Second Appeals Nos. 501-502 of 1976-77 set aside the assessment and allowed the appeals with a direction for refund of the tax, if any, paid by the opposite party. An application was thereafter made under section 24 (1) of the Act before the Tribunal for stating a case to the High Court and the Tribunal has accordingly made these references.