1987 (9) TMI 400

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..... s Tax Act, 1947, for opinion of this Court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, was justified to hold that the application of the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was not attracted inasmuch as there was no violation of the conditions of the declaration?" 2.. The dealer is a firm car .....

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..... cussed in great detail since this Court in several cases including a recent case, i.e., S.J.C. No. 18 of 1981 (Samaleswari Store v. State of Orissa [1988] 68 STC 228) decided on September 2, 1987, dealing with exactly a similar point, has held that the dealer by such conversion did not contravene the said provision of law. It is conceded at the Bar that this case is squarely covered by the decisio .....

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