9911796707
TMI Blog1960 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of section 5(2)(a)(ii) of the said Act, read with rule 27(2) of the Orissa Sales Tax Rules, 1947." 2.. The opposite party is a grocer having a registration certificate under the Orissa Sales Tax Act, bearing certificate of registration No. 243-CUIII and doing business at Jaipur Road. During the quarter ending 30th June, 1954, he sold tamarind to another dealer known as Sanyasi and Sons having registration certificate No. 616-CU, 347. The following statement shows the dates on which the opposite party sold tamarind to Sanyasi and Sons during the quarter in question: 2-4-1954 Rs. 4,6916-3 17-5-1954 Rs. 3,8426-6 22-5-1954 Rs. 4,146-11-0 7-4-1954 Rs. 1,3700-0 Sany ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 24(2) of the Act. Every simple or unarguable question of law should not be the subject of a reference to this Court by the Tribunal. 4.. Coming to the merits of the reference in this case, the question depends on whether the renewal of a certificate of registration for a particular year takes effect from the commencement of that year notwithstanding the fact that the actual order of renewal may have been passed on a subsequent date. The expression "year" has been defined in section 2(j) of the Orissa Sales Tax Act as meaning financial year, i.e., from 1st April to 31st March. Every dealer applying for renewal of registration certificate is required by rule 7(2) of the Sales Tax Rules to submit his application within a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant words used in the rules and the form are: "Renewed for..... ........" and the certificate is valid till the end of that financial year. Hence the reasonable view would be that whatever may be the date on which the order of renewal may be passed the renewal takes effect from the commencement of the financial year for which that order is made. To that extent limited retrospective effect must be given to the certificate of registration. 5.. There is nothing in the language of the Act or the Rules to justify taking a contrary view. The right of a dealer to claim exemption in respect of sales to another registered dealer in Orissa is described in section 5(2)(a)(ii) of the Sales Tax Act as follows: "Sales to a registered dealer of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 5(2)(a)(ii) of the Act. I may quote the sub-rule along with the proviso: "27(2) A dealer who wishes to deduct from his gross turnover oil sales which have taken place in Orissa the amount of a sale on the ground that he is entitled to make such a deduction under sub-clause (ii) of clause (a) of sub-section (2) of section 5 of the Act shall produce a copy of the relevant cash receipt or bill according to as the sale is a cash sale or a sale on credit in respect of such sale and a true declaration in writing by the purchasing dealer or by such a responsible person as may be authorised in writing in this behalf by such dealer that the goods in question are specified in the purchasing dealer's certificate of registration as being required fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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