1987 (11) TMI 363

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....) of the Orissa Sales Tax Act (for short "the Act") against the order dated 26th March, 1980 (annexure-1) passed by the Commissioner of Sales Tax, Orissa (O.P. 1). The matter relates to acceptance of C declaration forms by the appellate authority. 2.. The appellant is a dealer and carries on business of manufacture and sale of different varieties of oil at Sambalpur. The assessing authority rai....

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....e authority. 3.. Mr. Mohanti, learned counsel appearing for the appellant, has invited our attention to two decisions of this Court in (i) Orissa State Tribal Development Co-operative Corporation Ltd., Rayagada v. State of Orissa, represented by the Commissioner of Sales Tax, Orissa [1988] 68 STC 217; (1987) 1 OLR 329, which was decided by this very Bench, and (ii) State of Orissa, represented ....