9911796707
TMI Blog1995 (9) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the basis of decision of the Sales Tax Tribunal, Orissa (in short, "the Tribunal") in second appeals relating to assessment years 1986-87 and 1987-88. 2.. Petitioner's stand is that the primal dispute relates to taxability of supply of articles to the contractors on cost recovery basis, when tax has already been paid at the time of their acquisition. It is further stated that out of a total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the goods involved, i.e., iron and steel are exigible to tax to the first point of sale, and these are declared goods. Cement was also taxable at the first point of sale. But there was no evidence that the goods had suffered tax at the first point of sale inside the State. According to the petitioner, the Tribunal has recorded an erroneous finding on fact that there was no eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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