1982 (2) TMI 295

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....d in the circumstances of the case, the Member, Additional Sales Tax Tribunal, has not erred in facts to have concluded that the declarations in form C were produced before the Assistant Commissioner of Sales Tax? (2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is correct in law to accept the C forms and direct the Sales Tax Officer to re....

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....e order of the Assistant commissioner. He, however, entertained the stand of the assessee that the inter-State sales were covered by declarations in C forms and at the first appellate stage attempt was made to produce the declarations, but since the appellate authority disposed of the appeal in favour of the assessee on merit otherwise, there was no scope for examining the claim for the reduced ra....

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.... case and it is not open to either party to wriggle out of any statement made therein, as under the scheme, facts gathered from the parties are supposed to be tabulated into the statement of facts and at the hearing stage neither party is entitled to dispute any statement of fact. There is no affidavit before us that there was any mistake in the statement of facts. In addition to this position, M....

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.... appeal, it was open to the Tribunal to remand the matter with a direction that such evidence may be entertained and considered. That does not amount to acceptance of additional evidence within the meaning of the relevant rules under the Orissa Sales Tax Rules of 1947. No application for receiving such additional evidence in the facts of the case was warranted. 6.. We would, answer both the quest....