1981 (9) TMI 269

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....bunal, under section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "Act"): "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was right in annulling the assessment for the quarters ending 30th September, 1969, and 31st December, 1969, on the ground that the assessee's turnover did not exceed Rs. 25,000?" 2.. The q....

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....which his gross turnover has failed to exceed......and such further period after the date of the said expiry as may be prescribed and his liability to pay tax under this Act shall cease on the expiry of the prescribed period: Provided...................." Relying on this provision this Court held in the reported decision that the liability subsisted for the period indicated in the statute no....