9911796707
TMI Blog1995 (5) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred the following question for the opinion of this Court: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the transactions of the dealer constitute inter-State sales." 2.. The short facts are that the assessee is a dealer in hides and skins at Parlakhemundi. For the assessment year 1973-74 he disclosed his sales in the course of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequence. The second appeal having been dismissed the assessee moved the Tribunal for making a reference to this Court and accordingly the Tribunal has made the reference in question. 3.. The criteria for determining a transaction to be an inter-State sale have been laid down by the Supreme Court in the case of Manganese Ore (India) Ltd. v. Regional Assistant Commissioner of Sales Tax [1976] 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been framed and answer the same since it is essential in the interest of justice, the question being: "Whether the Central sales tax is leviable on declared goods, in the facts and circumstances of the present case, where goods already suffered tax under the Orissa Sales Tax Act, in view of the Notification No. 43637-CTA-200/66-F dated December 8, 1966?" 5.. There is no dispute with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective effect from April, 1973. The subsequent Full Bench decision of this Court does not revive a notice which has already been rescinded. Mr. Paikray's entire argument is based upon the fact that the notification of 1966 having been held to be intra vires by the Full Bench decision, the assessee is not liable to pay any Central sales tax. But this argument cannot be sustained, since, in our opin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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