KIRAN STONE CRUSHER Vs. STATE OF ORISSA

JUDGEMENT

(1.) IN the present revision by the Order Dated 30.6.1998, the following question of law was framed.

(2.) MR . Paikray, Learned Counsel appearing for the Petitioner submitted that the Petitioner was assessed under Section 12(8) of the O.S.T. Act for the years 1984 -85 & on a finding that the Petitioner had adopted colourable devices to avoid tax liability on transportation charges collected by it enhancing the turn over thereon Rs. 1 lakh & recomputing the tax payable as well as levy of penalty thereon amounting to Rs. 52,080.

(3.) THE Revenue preferred a second appeal before the Tribunal & the Tribunal reversed the order of the First Appellate authority & confirmed the order of the Assessing Authority.