DEEPAK MEDICAL STORE Vs. STATE OF ORISSA

JUDGEMENT

(1.) IN this reference under section 24 (1) of the Orissa Sales Tax Act, 1947 (for short "the Act"), the Member, Sales Tax Tribunal, Orissa, has referred to following questions of law for opinion of this Court :

(2.) THE dealer had made a voluntary application for registration under section 9-A of the Act on 5th April, 1975 and received the registration certificate on 11th July, 1975. In these circumstances, the Sales Tax Officer held the petitioner liable to pay sales tax for the very first quarter of 1975-76, i. e. , 1st April, 1975 to 30th June, 1975, and completed the assessment accordingly taking the G. T. O. at Rs. 25,768. 46. The dealer disputed the order of assessment on the ground that though it had made the application under section 9-A of the Act, the certificate of registration was received by it after the end of the quarter in question, i. e. , on 11th July, 1975, and, therefore, it did not incur any liability for payment of sales tax for the first quarter. It is in this way that the matter has been referred to this Court as all the authorities have rejected the stand of the dealer.