STATE OF ORISSA Vs. SATYANARAYAN RAMSHANKAR

JUDGEMENT

(1.) THE Member, Additional Sales Tax Tribunal, Orissa, Cuttack, has stated a case with the following question of law for opinion of this Court under section 24(1) of the Orissa Sales Tax Act, 1947 (for short "the Act") :

(2.) FOR the assessment year 1973-74, the Assistant Sales Tax Officer, Cuttack I East Circle, Cuttack, disallowed the purchase of dhania on the basis of declaration by the dealer on the ground that the dealer sold the commodity after making a change in the original shape of the commodity from dhania to dhania seeds which according to the department was a contravention of the proviso to section 5(2)(A)(a)(ii) of the Act and accordingly, a further sales tax to the tune of Rs. 25,493.15 was raised on the purchase of the commodity in question. The dealer failed before the Assistant Commissioner of Sales Tax, Cuttack Range, in appeal, but succeeded before the Tribunal. The Tribunal took a view that essentially the commodity remained the same and thus there was no contravention of the above proviso of the Act. The relevant materials in shape of evidence on the record which have been referred to in the statement of facts are to the effect that the dealer used to get the dhania cleaned by the collies after separating the chopa from dhania and to sell the same. This operation was manually done. On this ground the Tribunal rejected the plea of the department that after separating the chopa from dhania the commodity ceased to be dhaina, but it was kernel.

(3.) WE , therefore, find no merit in this reference and the answer to the question referred by the Tribunal must go against the petitioner and in favour of the dealer. In the circumstances, we shall leave the parties to bear their own costs. Reference answered in the affirmative.