1987 (3) TMI 494

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....for manufacture of goods. (2) Generator spare parts. (3) Diesel oil for the purpose of running generator. 2. Petitioner No. 1, who is the director of M/s. Jaikisan Dasmall Jute (P.) Limited at Rupsa in the district of Balasore (petitioner No. 2), a company incorporated under the Companies Act, 1956, has set up a jute mill for manufacture of jute products. The petitioners have alleged that the State of Orissa which was a surplus State in the matter of supply of electricity, gradually became a deficit one due to large scale industrialisation and due to frequent tripping and load-shedding, their business was affected. So, they wanted to have their own generator for generation of electricity and wanted inclusion of the items with a vie....

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....rder is a bald one. It does not disclose why the contentions of the petitioners did not find favour with the Additional Commissioner. 4.. The revisional orders (annexures-6 and 6/1) on that account are vulnerable and are liable to be set aside. But, inasmuch as we are of the view that the rejection of the application for amendment by the Sales Tax Officer is without jurisdiction for the reasons which we would presently indicate, it is unnecessary to remit the matter to the Additional Commissioner and we proceed to dispose of the same on merits. 5.. Section 8(1) of the Central Sales Tax Act, 1956 reads as under: "8. Rates of tax on sales in the course of inter-State trade or commerce.- (1) Every dealer, who in the course of inter....