1987 (7) TMI 565

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....les Tax Act, 1947, the Additional Sales Tax Tribunal, Orissa, has referred the following question to this Court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal is correct to hold that securing of the declaration in form C subsequent to the assessment is not a good ground for its acceptance by the first appellate authority?" 2.. ....