STUDIO SUJATA Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) INITIALLY three S.J.Cs. being S.J.C. Nos. 10 of 1997, 8 of 1997 and 9 of 1997 were filed and subsequently renumbered as STREV Nos. 212, 214 and 216 of 2007 respectively. In view of the common questions of facts and law, all the three Revision Applications are heard and disposed of together.

(2.) THE following questions of law arising out of the order passed by the Orissa Sales Tax Tribunal on 8.12.1993 in Second Appeal Nos. 3345 to 3350 of 1991 -92 have been referred to this Hon'ble High Court in terms of the order of this Hon'ble Court dated 24.2.1997. The questions are:

(3.) AFTER the passing of 46th amendment of the Constitution of India and consequent amendments thereto in Orissa Sales Tax Act (OST Act), the Sales Tax Officer, Bhubaneswar -II Circle, Bhubaneswar sent notices to assess the petitioner as an unregistered dealer under Section 12 (5) of the OST Act, inter alia, contending that the petitioner's activities can be called 'works contract'. Pursuant to said notice, the petitioner gave its reply and appeared before the Sales Tax Officer and produced the books of account and documents including Receipts, Purchase Memos, Vouchers, Ledger and thereby denied its liability under the OST Act. The petitioner also submitted objection petitions on various dates i.e. 28.12.1985, 10.1.1986, 20.2.1986 and 29.2.1988 contending, inter alia, that the petitioner has no sales tax liability under OST Act and the notices, which were issued, are without jurisdiction.