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1987 (9) TMI 400

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....ing 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 attracted inasmuch as there was no violation of the....