https://www.taxtmi.com/caselaws?id=128279 Deduction under section 5(2)(a)(ii) of the Orissa Sales Tax Act depended on the statutory conditions that the sale was by a registered seller to a registered buyer whose certificate showed resale in Orissa, and it was not defeated merely because the buyer did not furnish the declaration under rule 27(2). The assessee was therefore entitled to the deduction. On the appellate issue, the later amendment to the Act and its transitory provisions conferred cross-objection rights in second appeal proceedings before the Tribunal, so the State's cross-objection was maintainable. The reference was answered in the affirmative on both questions. en-us Fri, 04 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 17:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128279 Deduction under section 5(2)(a)(ii) of the Orissa Sales Tax Act depended on the statutory conditions that the sale was by a registered seller to a registered buyer whose certificate showed resale in Orissa, and it was not defeated merely because the buyer did not furnish the declaration under rule 27(2). The assessee was therefore entitled to the deduction. On the appellate issue, the later amendment to the Act and its transitory provisions conferred cross-objection rights in second appeal proceedings before the Tribunal, so the State's cross-objection was maintainable. The reference was answered in the affirmative on both questions. Case-Laws VAT and Sales Tax Fri, 04 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128279