1990 (7) TMI 330

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssment year 1975-76 the Member, Additional Sales Tax Tribunal, Orissa, was correct in taking a view, different from that for the year 1974-75, when the materials for both the years are the same, and thus allowing the appeal and reducing the assessment to the returned figures in favour of the dealer?" 2.. The dealer registered under the Act supplied mosquito nets for the years 1974-75 and 1975-76 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rums have held that the case is not one where power under section 12(1) can be exercised, the Tribunal ought to have given cogent reasons for reversing the same. Accordingly, the Tribunal is not correct without considering the materials to direct the Sales Tax Officer to accept the returned figures. 4.. In the result, while answering the question as framed against the department we answer the qu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X