1989 (7) TMI 313

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....red to as "the Act") at the instance of the dealer. A statement of the case on the following question of law arising out of the order was called for: "Whether on the facts of the case and on an interpretation of different provisions contained in the Orissa Sales Tax Act, the Tribunal was correct to hold that the levy of tax under the second proviso appended to section 5(2)(A)(a)(ii) of the Act wa....

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....y the Tribunal in the second appeal. 3.. Mr. B. Agarwala, the learned counsel for the dealer, submitted that in the absence of any finding that the mild steel was not sold but was utilised for purposes other than resale, the second proviso to section 5(2)(A)(a)(ii) of the Act is not attracted for making the petitioner liable. Mr. A.B. Misra, learned Senior Standing Counsel, Commercial Taxes Depar....