9911796707
TMI Blog2001 (7) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... urt for opinion: (1) Whether the learned Sales Tax Tribunal is justified in allowing the claim of the assessee who is not included in the expression "Defence Service Installation" in view of the provision under law in serial No. 30 of the tax-free Schedule of the CST Act? (2) Whether the learned Sales Tax Tribunal is justified in allowing the claim of tax-free taking into consideration the ult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 30 which read as follows: "Sale of goods to the military personnel by the defence service installations." A bare reading of the entry 30 of the tax-free list shows that sale of goods to the military personnel by the defence service installations is only exempted but the Tribunal took the view that if the sales effected to defence organisation is taxed, the ultimate tax burden will be on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e installations located inside the State of Orissa for resale to military installations or personnel." 4.. Under the circumstances, we are of the opinion that the answer to the question Nos. 1 and 2, referred to above, is in favour of the assessee-opposite party. There is no merit in this revision and accordingly the same is dismissed. L. MOHAPATRA, J.-I agree. Petition dismissed. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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