TaxTMI 
TaxTMI 
1973 (7) TMI 88
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....issa, in a miscellaneous proceeding before him rejecting the claim of relief under rule 6-A of the Orissa Sales Tax Rules, 1947. 2.. The petitioner is a registered dealer of Ganjam-I Circle and has been assigned Registration Number GAI 2760. He works as area stockist of Messrs. Geep Flashlight Industries of Allahabad for the districts of Sundergarh, Sambalpur, Bolangir, Kalahandi, Ganjam, Phulban....
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....tions. I do not, therefore, consider it expedient to allow the petitioner the facilities envisaged in rule 6-A of the Rules.........." 3.. Rule 6-A of the Orissa Sales Tax Rules (hereinafter referred to as the "Rules") reads as follows: "Where a dealer has no fixed place of business in the State of Orissa but sells or supplies or purchases goods either direct or through travelling agents or sale....
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.... in the certificate of registration as provided for under rule 10 of the Rules. Rule 6-A is an exception to these requirements. 4.. Rule 6-A deals with two contingencies: Firstly, in respect of a dealer who has no fixed place of business in the State of Orissa and, secondly, for a dealer having one or more places of business in the State, who sells or supplies or purchases goods in circles other ....
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....easons which have weighed with the Commissioner for rejecting the relief are indeed circumstances which justify making of an order under rule 6-A of the Rules. The impugned order has indeed given only one reason, namely, that the volume of business is likely to be substantial and the nature of business being not seasonal, it will be difficult for the Sales Tax Officer, Ganjam-I Circle, to have eff....