1992 (7) TMI 312

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.... 1947 (in short, "the Act"), this Court directed the Orissa Sales Tax Tribunal (in short, "the Tribunal") to state a case and refer the following question for opinion: "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is justified to hold that, jam, jelly, tomato sauce and squash are covered by item (4) of rule 93-K for levy of tax at the first point of sale?" ....

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....d its conclusion on the Standing Order Nos. 6884 dated March 22, 1967 and dated July 26, 1966 issued by the Commissioner of Sales Tax where jam, jelly, tomato sauce and squash, etc., were stated to be a part of the tinned food and beverages. The Tribunal seems to have lost sight of the fact that all foods and beverages are not covered by the entry. Only such of them which are contained in sealed c....