1979 (1) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Sales Tax Tribunal to state a case and refer the following questions for opinion of the court: "(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is legally justified in accepting the claim of the opponent under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act when the declarations are not in conformity with the rules laid down unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unt of sale on the ground that he is entitled to make such deduction under item (ii) of sub-clause (a) of clause (A) of sub-section (2) of section 5 of the Act shall on demand, produce a copy of the relevant cash receipt or bill according as the sale is a cash sale or a sale on credit and a declaration in form XXXIV duly filled in and signed by the purchasing dealer or by such responsible person a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arned standing counsel that the Tribunal generalised the position in too wide a term when it stated that the sale patti would be a substitute of a cash receipt or a sale bill. In the given case, however, the learned standing counsel is not in a position to point out as to in what manner, the sale patti was not satisfying the requirements of the rule by either being a cash receipt or a sale bill. I....