1987 (8) TMI 418

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....nal, Orissa, has stated a case under section 24(1) of the Orissa Sales Tax Act, 1947 and referred the following two questions to this Court: (i) Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, was justified to hold that the transaction in question relates to the applicant-firm and consequently there is suppression of purchase accoun....

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....town. On 7th June, 1973 some officers of the Sales Tax Department visited the business premises of M/s Mannalal Prabhudayal and found amongst others a chit where there was an entry dated 18th May, 1973 which was in the name of the proprietor of the assessee-business concern, namely, Sri Ram Dadka. The partner of M/s. Mannalal Prabhudayal stated to the Inspector that the entry relates to the assess....

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....rned counsel appearing for the dealer, that the taxing authorities have erred in law in rejecting the explanation of the dealer and it has also not been established that the transaction even if accepted related to purchase of goods by the dealer. In course of his contention, he relied on a decision of the Supreme Court reported in [1977] 39 STC 30 (Girdhari Lal Nannelal v. Sales Tax Commissioner, ....