1982 (10) TMI 195

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....dealer and whether it is legally correct to accept the declarations furnished by the said dealer to the present assessee amounting to Rs. 4,26,871.38? (2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is legally correct to direct the assessing officer to scrutinise the declarations filed by the assessee granted by M/s. Shree Shew Bhandar and allow such of them as are in order?"   2.. The brief facts are these: The assessee is a registered dealer carrying on business as a wholesaler in grocery articles and its place of business is Malgodown, Cuttack. For the quarter ending 31st December, 1971, the assessee claimed deduction of Rs. 4,26,871.38 on account of sales to M/s. S....

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....he purchasing dealer in support of his claim for registration had appeared and the Sales Tax Officer had recorded the following order: "...Dealer appeared with accounts which are examined. He has started the business in grocery on retail basis from 1st December, 1969, in his own house. He has maintained only purchase account. His total purchase during 1st December, 1969, to 8th December, 1969, is Rs. 778.90 (the figure mentioned in the application). He has no landed property. Statement recorded separately on S/A which is on record. Hence, security of Rs. 300 in the shape of N.D.C. duly pledged in favour of the Sales Tax Officer, Cuttack II Circle, may be demanded from him, on receipt of which the question of granting R.C. will be cons....

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.... scrutinise those declarations filed by the appellant and allow all such as are in order." Out of such a direction, at the instance of the State this reference has been made. 3.. That M/s. Shree Shew Bhandar is a validly registered dealer is a pure finding of fact and no question of law arises in regard to any dispute relating to it. Sufficient material has been placed by the Member, Additional Sales Tax Tribunal, to come to his conclusion on fact. The only option that could be left, once the purchasing dealer was found to be a duly registered dealer, was a direction to the assessing officer to scrutinise the declarations. There is, therefore, no scope for any reference to be made to this Court. The attempt of the State was wholly unc....