KALINGA BROOMS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) SINCE both the ST Revisions involve same question of law and have been filed by the same Petitioner, they were heard together and are disposed of by this common judgment.

(2.) THE question of law raised by the Petitioner is as follows:

(3.) MR . J.B. Sahoo, learned Counsel for the Petitioner submitted that the Petitioner has paid the purchase tax on the purchased turnover of broomsticks; once the purchase tax has been paid under the Orissa Sales Tax Act ( hereinafter called " the OST Act" ), same is not liable to be imposed on the sale turnover. He further submits that since there is no difference or distinction between broomstick and broom, the Petitioner is not liable to pay any tax on the sale of brooms.