1992 (6) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the tyre paid in the form of a used one and cash on account of replacement of defective tyres?" Pursuant to direction, the Tribunal has stated the case for the opinion of this Court. 2.. Background facts as depicted in the statement of facts are as follows: The dealer carries on business in motor tyres and tubes. For the assessment year 1975-76, assessment was completed by the Sales Tax Officer, Cuttack I, East Circle, Cuttack (hereinafter referred to as "the assessing officer"), raising a demand of Rs. 45,009 on two counts. The aspect with which we are concerned relates to levy of tax on the estimated value of tyres returned and replaced by new ones. The assessing officer noticed that where the assessee replaced new tyres again....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the Revenue to refer the following questions to this Court: "1. Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is correct to hold that the dealer-opponent is not liable to pay tax on value of the tyre paid in the form of a used one and cash on account of replacement of defective tyres? 2.. Whether, on the facts and in the circumstances of the case, the conclusion of the Sales Tax Tribunal does not directly offend the provisions of explanation to section 2(i) of the Orissa Sales Tax Act, 1947 read with rule 4-A of the Orissa Sales Tax Rules, 1947 and is therefore against the law?" 3.. The Tribunal was of the view that the questions are not referable. So far as the second question is concerned ....