https://www.taxtmi.com/caselaws?id=156563 Internal transfer of paper from one unit of the same dealer to another for manufacture of exercise books was not, by itself, a contravention of the resale declaration under the Orissa Sales Tax Act. The court treated such movement as an internal shifting of goods, not a sale to a different person; the position on printing of books depended on further factual inquiry because the transaction might be a sale of paper or a job contract. The Tribunal also erred by not deciding the real controversy on the materials already available and by remitting the matter instead of exercising its jurisdiction to determine liability; the assessment issue was therefore directed to be reheard and decided afresh. en-us Tue, 24 Jul 1990 00:00:00 +0530 Sat, 21 Sep 2013 16:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156563 Internal transfer of paper from one unit of the same dealer to another for manufacture of exercise books was not, by itself, a contravention of the resale declaration under the Orissa Sales Tax Act. The court treated such movement as an internal shifting of goods, not a sale to a different person; the position on printing of books depended on further factual inquiry because the transaction might be a sale of paper or a job contract. The Tribunal also erred by not deciding the real controversy on the materials already available and by remitting the matter instead of exercising its jurisdiction to determine liability; the assessment issue was therefore directed to be reheard and decided afresh. Case-Laws VAT and Sales Tax Tue, 24 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156563