1986 (12) TMI 336

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..... ional Sales Tax Tribunal on the following questions: "(1) Whether, on the facts and in the circumstances of the case, in the absence of certificate as required under proviso to clause (a) of sub-rule (4) of rule 94 of the Orissa Sales Tax Rules, the Member, Additional Sales Tax Tribunal is correct in law to permit adjustment of Rs. 270.64? (2) Whether, on the facts and in the circumstances of .....

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..... ore the Assistant Commissioner but without any success. He, thereupon, filed second appeal before the Sales Tax Tribunal. The Tribunal having allowed both the claims of the dealer, the State filed application for reference to this Court for decision. 3.. As regards the claim of the dealer for adjustment of the amount paid under rule 94(4) at the check posts, it provides that a certificate being .....

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..... ment of the amount on production of the receipt of the amount granted by the check gate officer in respect of the amount. The Tribunal is correct in law to permit adjustment of Rs. 270.64 in that regard. Question No. (1) is answered in favour of the assessee. 4.. As regards allowing the rebate, section 13(8) is to be kept in view. It reads as follows: "13. Payment and recovery of tax and penal .....

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