1987 (10) TMI 356

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....ner of goods, which were being transported in course of its business through the check gate established under the Orissa Sales Tax Act, 1947, is the petitioner in this writ application against a demand made by the officer-in-charge of the check gate at Sohella. 2.. It is not in dispute that the goods were carried on the strength of way bills as prescribed under the Orissa Sales Tax Rules. When ....

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....ver, the Commissioner examined the matter as if an assessment under the Act was sought to be revised. Thus, there is error of law apparent on the face of the order which is accordingly quashed. The Commissioner is directed to hear and decide the revision afresh when the petitioner may bring to the notice of the officer exercising the power of the Commissioner the decision in O.J.C. No. 1143 of 198....