1987 (9) TMI 400

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....stated the cases and referred the following common question of law under section 24(1) of the Orissa Sales Tax Act, 1947, for opinion of this Court:   "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, was justified to hold that the application of the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act, 1947 was not att....

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....second appeal before the Tribunal which ultimately has made these two references. 5.. The matter need not be discussed in great detail since this Court in several cases including a recent case, i.e., S.J.C. No. 18 of 1981 (Samaleswari Store v. State of Orissa [1988] 68 STC 228) decided on September 2, 1987, dealing with exactly a similar point, has held that the dealer by such conversion did no....