9911796707
TMI Blog1960 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... sold to different customers. The Sales Tax Officer, Puri (Second Circle), assessed the respondent to sales tax for four quarters ending on June 30, 1949, September 30, 1949, December 31, 1949, and March 31, 1950. In the assessment orders the Sales Tax Officer did not find that the sales had taken place in Orissa in respect of the fish which was exported to Calcutta. We may quote one of the assessment orders to show on what basis the Sales Tax Officer proceeded. In his assessment order for the quarter ending June 30, 1949, the Sales Tax Officer said: "The dealer deals in fish. In response to the notice under section 12(5), he did not submit any return nor did he produce any accounts as directed in the said notice. On referring to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947) in respect of such sales. The appellate authority did not accept the contention of the respondent. The respondent then made an application in revision and raised the same contention that the fish exported to Calcutta was not sold in Orissa. The Collector of Commercial Taxes rejected the application. The respondent then moved the High Court by means of a writ petition. The High Court held that the sales in the quarter after the coming into force of the Constitution were clearly outside Orissa, as the fish exported to Calcutta was delivered as a direct result of the sale for the purpose of consumption in the delivery State. The High Court referred to the decision of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission it was unnecessary to consider the second proviso to section 2(g) of the Orissa Sales Tax Act, 1947, or the Adaptation of Laws Order, 1950. What is the position in the present case. On the findings arrived at by the assessing authorities there were no sales in Orissa, either under section 2(g) or the second proviso thereto. The Assistant Collector of Sales Tax found as follows: "He has evidently exported fish to purchasing dealers at Calcutta whom he called his commission agents. The Calcutta dealers regularly sent him advances against fish exported to them for sale. The appellant Since reported as The State of Orissa and Another v. Chakobhai Ghelabhai and Co.[1956] 7 S.T.C. 36; I.L.R. (1955) Cuttack 529., purchased fish in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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