1987 (11) TMI 363

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..... passed by the Commissioner of Sales Tax, Orissa (O.P. 1). The matter relates to acceptance of C declaration forms by the appellate authority. 2.. The appellant is a dealer and carries on business of manufacture and sale of different varieties of oil at Sambalpur. The assessing authority raised a demand of Rs. 84,805.79 by disallowing the claim of the dealer under section 8(1) of the Central Sal .....

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..... wo decisions of this Court in (i) Orissa State Tribal Development Co-operative Corporation Ltd., Rayagada v. State of Orissa, represented by the Commissioner of Sales Tax, Orissa [1988] 68 STC 217; (1987) 1 OLR 329, which was decided by this very Bench, and (ii) State of Orissa, represented by the Commissioner of Sales Tax, Orissa v. Mineral Metals Trading Corporation of India Ltd., Calcutta [19 .....

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..... ommitted a mistake inasmuch as instead of remitting back the matter to the assessing authority, he accepted the forms without proper scrutiny. Therefore, his order was fit to be interfered with by the Commissioner to that extent only. 5.. We, therefore, allow the appeal, set aside the order of the Commissioner and direct that the matter be remitted back to the appropriate Sales Tax Officer for v .....

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