1987 (8) TMI 405

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....or Advocate (P.N. Misra, Advocate, with him), for the appellant.   --------------------------------------------------   These appeals by special leave are directed against the judgment of the Orissa High Court answering the question referred to it by the Sales Tax Tribunal, Orissa in the affirmative, in favour of the assessees and against the Revenue. Serial No. 35 of 'the Schedule to....

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....e assessees in these appeals dealt in a product called "gudakhu". They did not include the turnover of "gudakhu" in their assessment return under the Orissa Sales Tax Act and under the Central Sales Tax Act, although they were entering into internal and inter-State sales. They took the stand that both categories of sales of "gudakhu" were exempt from tax under the two enactments, and relied on se....

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.... Central Sales Tax Act, 1956 during the period 1967-68 as per the provision contained in section 8(2A) of the Central Sales Tax Act, 1956." As mentioned earlier, the High Court answered those questions in favour of the assessee and against the Revenue. Hence these appeals. We have heard learned counsel for the parties and we are satisfied that the High Court is right. It appears that "gudakhu" is....