SHREE RAM DADKA Vs. STATE OF ORISSA

JUDGEMENT

(1.) AT the instance of the assessee, the Additional Sales Tax Tribunal, Orissa, has stated a case under section 24 (1) of the Orissa Sales Tax Act, 1947 and referred the following two questions to this Court :

(2.) LET us examine the first question. Apparently, the question appears to be a question of fact. But it was submitted that there was no positive material to prove the disputed transaction relating to the applicant-firm. In other words, the submission is that the alleged suppression of purchase account was based on assessment of materials on record and therefore, it will be a question of fact.

(3.) IT was submitted by Mr. A. Pasayat, the learned counsel appearing for the dealer, that the taxing authorities have erred in law in rejecting the explanation of the dealer and it has also not been established that the transaction even if accepted related to purchase of goods by the dealer. In the course of his contention, he relied on a decision of the Supreme Court reported in [1977] 39 STC 30 (Girdhari Lal Nannelal v. Sales Tax Commissioner, M. P. ). On scrutiny of the said decision, we do not find any application of the said decision to the present case. The finding of the Tribunal and subordinate authorities is an inference of fact derived from facts found. It does not give rise to any question of law. The Member in the order of reference has made some observation in favour of the dealer but it appears to be wrongly appreciated and therefore, the first question under reference being wholly unjustified, the reference in that regard must be held to be misconceived.