1986 (12) TMI 353

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..... f the Orissa Sales Tax Act, 1947 (for short "the Act"): "Whether on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct in law to hold that there was no violation of the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act and accordingly, the assessment completed under section 12(8) of the same Act was unwarranted?" 2.. For the asses .....

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..... e relevant materials in shape of evidence on the record which have been referred to in the statement of facts are to the effect that the dealer used to get the dhania cleaned by the coolies after separating the chopa from dhania and to sell the same. This operation was manually done. On this ground the Tribunal rejected the plea of the department that after separating the chopa from dhania the com .....

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