1979 (7) TMI 235

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....ppended thereto, as the goods were in Orissa when the contract for inter-State trade was entered into and thereby the petitioner has complied with their obligations of resale in Orissa? (2) Whether, on the facts and in the circumstances of the case, the petitioner's turnover of purchases made by giving declaration is not liable to be added to the taxable turnover for violating the provisions of section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act when he sold these very goods subsequently in the course of inter-State trade? (3) Whether, on the facts and in the circumstances of the case, the petitioner's purchase of iron and steel materials by giving declarations for resale in Orissa and his subsequent sales in the course of inter-State ....

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....sment, indicated a definite opinion in regard to the petitioner's liability in law in respect of the inter-State sale. The three questions, which have been posed for opinion, are indeed one, namely: "Whether, on the facts and in the circumstances of the case the assessee would have liability to pay tax on that part of the turnover which had been purchased on the basis of declarations but had been made the subject-matter of inter-State sales?" Accordingly, in lieu of the three questions framed by the Member, Additional Sales Tax Tribunal, we substitute the aforesaid question. 3.. Before we proceed to examine that question, we must make it clear that, in regard to the branch transfer, the provisions of the Central Sales Tax Act would ha....

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....ished even when the purchasing dealer is a registered dealer. Section 5(2)(A)(a)(ii) authorises a dealer to exclude from the gross turnover the sales to a registered dealer of goods specified in the purchasing dealer's certificate of registration as being intended for resale by him in Orissa. The proviso occurring in section 5(2)(A)(a)(ii) requires the sale price of goods used by the purchasing dealer for the purposes other than those mentioned in his certificate of registration to be included in his taxable turnover. The assessee before us had purchased biri (in the instant case, scrap iron) from registered dealers and had furnished declarations. It is not disputed that it was entitled to make such purchases free of tax on furnishing decla....