1986 (12) TMI 336

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.... "the Act"). Statement of the case has been made by the Member, Additional Sales Tax Tribunal on the following questions: "(1) Whether, on the facts and in the circumstances of the case, in the absence of certificate as required under proviso to clause (a) of sub-rule (4) of rule 94 of the Orissa Sales Tax Rules, the Member, Additional Sales Tax Tribunal is correct in law to permit adjustment of ....

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....r section 13(8) of the Act. Aggrieved, the dealer filed appeal before the Assistant Commissioner but without any success. He, thereupon, filed second appeal before the Sales Tax Tribunal. The Tribunal having allowed both the claims of the dealer, the State filed application for reference to this Court for decision. 3.. As regards the claim of the dealer for adjustment of the amount paid under rul....

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....nding of absence of bona fides, the dealer was entitled to adjustment of the amount on production of the receipt of the amount granted by the check gate officer in respect of the amount. The Tribunal is correct in law to permit adjustment of Rs. 270.64 in that regard. Question No. (1) is answered in favour of the assessee. 4.. As regards allowing the rebate, section 13(8) is to be kept in view. I....