1982 (1) TMI 163

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.... Orissa Sales Tax Act, 1947, called upon the the Member, Additional Sales Tax Tribunal, Orissa, to state a case and refer the following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, the second appellate authority was justified in holding that misri (sugar-candy) was a tax-free article coming within the exemption of entry 34 of the list of exempt....

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..............." and after saying so, they affirmed the decision of the Gujarat High Court. The learned standing counsel for sales tax places reliance on a Division Bench decision* of the Delhi High Court which has been reported as an appendix to another decision of their Court reported in the case of Commissioner of Sales Tax, Delhi v. Nangumal Ram Kishore [1981] 48 STC 277 at 284. Therein a diffe....