TaxTMI 
TaxTMI 
1987 (1) TMI 457
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.... have challenged the order of assessment passed by the Sales Tax Officer, Kalahandi Circle (O.P. No. 3), in annexure-2 disallowing adjustment of taxes paid by the petitioners as purchase tax at places other than check-gates. 2.. The assessment for the year 1976-77 was completed under section 12(4) of the Orissa Sales Tax Act by order dated 22nd July, 1977 (annexure-1). A sum of Rs. 10,961.75 pa....
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....led to all the adjustments under the scheme of the Act and otherwise it amounts to levy of multi-point tax without any sanction of law. Section 8 of the Act prescribes the points at which goods may be taxed or exempted and on reference to section 8, it was submitted that under the scheme of the said provision, the same goods cannot be taxed under the Act at more than one point in the same series o....
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....be adjusted against the admitted tax payable by a dealer before furnishing a return if a certificate to that effect is obtained from the Sales Tax Officer." Apart from this proviso, we do not find any other provision for adjustment of taxes paid by a dealer at places other than the check post or barrier as in the present case. But in view of the fact that under the scheme of the Act multipoint ....
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.... than check posts or barriers and produced satisfactory proof thereof, he is entitled to adjustment of the amount paid as sales tax while computing the tax due. 6.. With respect to the second item of Rs. 960 which was although said to have been paid at the check-gate but certificate from the Sales Tax Officer was not filed, in view of the scheme of the proviso to rule 36 requiring the filing of....