TMI Blog1996 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... hort, "the Act"), and the Orissa Sales Tax Rules, 1947 (in short, "the Rules") to avail concession under item No. 26-D of the Schedule of tax-free goods, as per Notification No. 20206/CTA/14/76-F, dated April 23, 1976 as amended from time to time. Item No. 26-D was inserted by Notification No. 5389-C.T.A.-36/86 Pt.-F, dated February 13, 1987 with effect from April 1, 1986. The Sales Tax Officer wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning to issue the form cannot be maintained. According to Mr. Lal, learned counsel for the Revenue, manufacturing involves coming into existence of a finished product for which raw materials are used. He places reliance on a decision of the apex Court in Commissioner of Sales Tax, Orissa v. Jagannath Cotton Company [1995] 99 STC 83. The Sales Tax Officer is not precluded from going into the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Lal's apprehension is that by the time the assessment is done, the mischief is already completed, and there may not be any tangible result achieved by raising the demand for contravention/mis-utilisation of the form. There may be cases where the result would be as apprehended by Mr. Lal. But the position in law as stands now cannot come to the rescue of the Revenue, in declining to issue the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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