1992 (9) TMI 312

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.... to purchase tax or cattle-feed as envisaged in serial No. 30-D of the notification under section 6 of the Orissa Sales Tax Act?" Pursuant to the direction a statement of case has been drawn up and the aforesaid question has been referred to this Court for opinion. 3.. The background facts as detailed in the statement of case are to the following effect: M/s. Chandrabhan Rampratap, the opposite party (hereinafter described as "the dealer") deals in cereals and pulses. For the assessment years 1979-80 and 1980-81 the dealer claimed exemption on sale of khesari dal on the ground that the same was exempted in terms of serial No. 30-D of the tax-free list. The assessing officer was, however, of the view that such goods are taxable at 4 pe....

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....ide the State, the liability to pay purchase tax existed. The matter was accordingly remanded to the assessing officer to determine the turnover in respect of purchases made inside the State, and complete the assessment in accordance with law. A motion was made before the Tribunal to refer a case to this Court under section 24(1) of the Act. The same was turned down, and this Court was moved under section 24(2) of the Act and direction to state a case was given and the statement of case as aforesaid has been drawn up and the question referred to for opinion.   4.. In support of the reference application Mr. Ananga Patnaik, learned counsel for the Revenue urged that the Tribunal was not justified in its conclusions that khesari dal w....

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....d as a single commodity for the purposes of levy of tax under that law." Serial No. 7 of the list of goods liable to purchase turnover read with section 15(d) of the Central Sales Tax Act shows that khesari or khesari dal is taxable at 4 per cent at the purchase point. If the dealer had purchased the khesari dal which was sold by it subsequently during the years in question, from outside the State, as claimed by it, then the person who purchased those goods from it would be liable to pay purchase tax being the first purchaser inside the State. A dealer is liable to pay purchase tax where he has purchased the goods noted in serial No. 7 of the list of goods liable to tax on the purchase turnover in whole or in parts from within or outs....