1986 (12) TMI 353

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....s stated a case with the following question of law for opinion of this Court under section 24(1) of the Orissa Sales Tax Act, 1947 (for short "the Act"): "Whether on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct in law to hold that there was no violation of the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act and accordingly,....

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.... commodity remained the same and thus there was no contravention of the above proviso of the Act. The relevant materials in shape of evidence on the record which have been referred to in the statement of facts are to the effect that the dealer used to get the dhania cleaned by the coolies after separating the chopa from dhania and to sell the same. This operation was manually done. On this ground ....