1987 (7) TMI 552

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....sessment order under the Orissa Sales Tax Act, are that the petitioner is in the trade of securing orders from outside the State, mostly from cement factories, and only from two others, M/s. Hindusthan Zinc Ltd. and M/s. Hindusthan Copper Ltd., for sale of a very hard metal commercially known as cylpebs. The petitioner purchases the articles from M/s. Siva Metal Industries by furnishing declarations in form XXXIV. Thereafter, as appears from the order of assessment under the Central Sales Tax Act, the petitioner issued C form declarations to M/s. Siva Metal Industries and directed the latter to book the goods as consignor to a particular place and transfer the railway receipts or the lorry receipts as the case may be, in a challan to the pe....

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....decided that since the prescribed amended declaration form came into existence only on 26th of April, 1978 any sale held prior to that date outside the State would not be held to be a contravention of the section and would not be exigible under the Orissa Sales Tax Act. A later decision in (1987) 1 OLR 132 (State of Orissa, represented by the Commissioner of Sales Tax, Orissa, Cuttack v. K. Suryanarayan and Bros.) also held that the amended provisions of section 5(2)(A)(a)(ii) were not applicable to the sales effected in the year 1967-68. In view of such decisions, in principle the order of the assessing officer applying the provisions of the amended section to the sales in question cannot be taken exception to. But however since assessment....