1978 (3) TMI 187

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....her, on the facts and in the circumstances of the case, the Additional Tribunal was justified to delete the sale proceeds of silver bullion amounting to Rs. 12,934.20 by admitting sale patties issued by the commission agents of the assessee at the second appellate stage? (2) Whether, on the facts and in the circumstances of the case, the Tribunal's reading of the statutory language of entry No. 2....

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....esraj Jagadish Prasad, Kesinga[1974] 33 S.T.C. 576. , and the language of rule 61 of the Orissa Sales Tax Rules, learned standing counsel contends that it was not open to the Member in second appeal to admit the documents unless steps as provided in rule 61 were taken. Admittedly, no such step had been taken. Therefore, the second appellate authority was not justified in relying upon the sale patt....