1981 (10) TMI 153

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....mmon question for opinion of the Court:   "Whether, on the facts and in the circumstances of the case, sum paid by the dealer by way of octroi duty will form a part of the sale price under the Orissa Sales Tax Act, 1947?" The self-same question had been referred to us by the Member, Additional Sales Tax Tribunal, in State of Orissa v. Pushraj Bijayakumar (S.J.C. No. 56 of 1975 reported ....