TaxTMI 
TaxTMI 
1972 (4) TMI 79
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....after referred to as the Act) by the Additional Sales Tax Tribunal (Shri R.C. Kar), at the instance of the State of Orissa, arising out of the judgment of his predecessor, Shri U.N. Misra, dated 27th January, 1969, posing the following two questions for answer: "(i) Whether on the facts and in the circumstances of the case, the Assistant Sales Tax Officer, Assessment Unit, Bhubaneswar, Puri II ....
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....ding June, 1965, and September, 1965, under section 12(5) of the Act. 3.. Rice then was a commodity which was liable to purchase tax and not sales tax. So it was contended on behalf of the assessee that the purchases being made at Pipili, the Sales Tax Officer, Puri II Circle, under whose jurisdiction Pipili comes, is the appropriate authority to assess him to tax and not the Assistant Sales Ta....
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....swar was justified in taxing the appellant. I regret, I am not able to accept such a contention, as rice is taxable at the purchase point and not at the sale point. Therefore, in the fitness of things, rice which was purchased at Pipili should have been taxed by the competent assessing officer for Pipili and the taxing officer at Bhunaneswar has no jurisdiction to tax him at Bhubaneswar." ....
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.... Officer' means in respect of any place of business of a dealer, the Assistant Sales Tax Officer appointed by that designation by the State Government under section 3 of the Act to assist the Commissioner, within whose jurisdiction that place of business is situated." Rule 2. (i) " 'Place of business' means any place where a dealer sells or purchases any goods or keeps accounts of sales or purc....