1987 (2) TMI 487

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....r of assessment passed by the Sales Tax Officer, Rourkela Circle, Uditnagar, which has been annexed as annexure-6 to the writ petition. 2.. It has been asserted in the writ petition that the petitioner entered into a contract with the Steel Authority of India for electric installation of pre-cooler complex and the total value of the work was Rs. 2,21,090. The petitioner in course of business se....

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....d and ultimately by the impugned order, the Sales Tax Officer without discussing the facts of the case and on an erroneous interpretation of law has assessed the petitioner. According to the petitioner, the assessment is unconstitutional and violative of articles 265 and 268 of the Constitution. 3.. Though an appeal is provided for under the statute, yet the petitioner did not take recourse to ....

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.... the sale in question must be held to be one in the course of inter-State trade and commerce and the jurisdiction to tax is with the officer of the place where the assessee's place of business is situated. The decision of this Court in the case of Caltex (India) Ltd. v. State of Orissa [1978] 42 STC 21 supports the aforesaid view. It also further reveals from the facts averred in the writ petition....