STATE OF ORISSA Vs. NAGINDAS JEWELLERS

JUDGEMENT

(1.) AT the instance of the State, the Member, Additional Sales Tax Tribunal, has referred two question for opinion of the court.

(2.) THE assessing officer as also the first appellate authority had not agreed to accept the stand of the assessee that silver bullion worth Rs. 12,934. 20 had been sold in Bombay and was, therefore, not exigible to Orissa sales tax. For the first time in second appeal the assessee produced the sale patties from commission agents from Bombay. The Member, Additional Sales Tax Tribunal, accepted the same and gave relief by deleting the sum of Rs. 12,934. 20 from the taxable turnover. Relying on a Bench decision of this Court in the case of State of Orissa v. Desraj Jagadish Prasad, Kesinga ([1974] 33 S. T. C. 576), and the language of rule 61 of the Orissa Sales Tax Rules, learned standing counsel contends that it was not open to the Member in second appeal to admit the documents unless steps as provided in rule 61 were taken. Admittedly, no such step had been taken. Therefore, the second appellate authority was not justified in relying upon the sale patties as additional evidence.

(3.) OUR answers to the two questions, therefore, are :