9911796707
TMI Blog1970 (4) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... om the Forest Department of the Government of Orissa. It was a lessee for the years 1965-66 to 1966-67 under the Forest Department. The terms of the agreement were that the forest produce mentioned in the schedule annexed to the agreement is sold by the Forest Department and purchased by the petitioner, which is called the contractor. The consideration for sale is separately mentioned in the sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crushing the same. 3.. Against the assessment order, the petitioner unsuccessfully carried an appeal before opposite party No. 2 (Assistant Commissioner of Sales Tax, Ganjam). It is against the order of the first appellate authority that this writ application has been filed under articles 226 and 227 of the Constitution. 4.. The short question is whether collection, transport and crushing charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2 (j) defines "turnover of purchases": "2. (j) 'Turnover of purchases' means the aggregate of the amounts of purchase prices paid and payable by a dealer in respect of the purchase or supply of goods or classes of goods declared under section 3-B." Thus turnover of purchase means the aggregate of the amounts of purchase price paid and payable by the dealer in respect of the purchase, while pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner. 7.. The writ application is allowed. A writ of certiorari be issued quashing the assessment orders and the order of the first appellate authority. The Sales Tax Officer, Koraput Circle-I (opposite party No. 1) is directed to re-compute the tax in accordance with law in the light of the observations made above. After re-computation, the petitioner would be entitled to refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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