9911796707
TMI Blog1989 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case on the following question of law arising out of the order was called for: "Whether on the facts of the case and on an interpretation of different provisions contained in the Orissa Sales Tax Act, the Tribunal was correct to hold that the levy of tax under the second proviso appended to section 5(2)(A)(a)(ii) of the Act was justified?". 2.. The dealer is a partnership firm being regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel for the dealer, submitted that in the absence of any finding that the mild steel was not sold but was utilised for purposes other than resale, the second proviso to section 5(2)(A)(a)(ii) of the Act is not attracted for making the petitioner liable. Mr. A.B. Misra, learned Senior Standing Counsel, Commercial Taxes Department, urged that by utilising the scrap for manufacture of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 987 [Konark Steel Industries (P.) Ltd. v. Sales Tax Officer], had also taken the same view. The contention of the learned Standing Counsel relying upon the decision of the Supreme Court in [1967] 20 STC 430 (Devi Dass Gopal Krishnan v. State of Punjab) was considered in one of the decisions and the decision was distinguished. 5.. In view of the aforesaid decisions of this Court, the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
