1992 (7) TMI 319

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....t, "the Act") this Court had directed the Orissa Sales Tax Tribunal (in short, "the Tribunal") to state a case. Pursuant to the direction a case has been stated and the following question has been referred for opinion: "Whether the declaration forms which were furnished by M/s. Bishnu Stores, Malgodown, Cuttack, should have been accepted?" 2.. For the assessment year 1971-72 the dealer claim....

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....l was accordingly dismissed. In further appeal before the Tribunal, it was urged that the genuineness of the declaration forms was not doubted and merely because some enquiries were conducted behind the back of the assessee which allegedly revealed that the purchaser did not function during the assessment year 1971-72, that would not disentitle the dealer from getting deduction under section 5(2)(....

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....e submits that the burden lay on the dealer to substantiate its claim of deduction. Therefore, it having failed to produce the purchaser the declaration forms were not to be accepted. Reliance was placed on a decision of this Court in the case of Ramprasad Tormal v. State of Orissa [1970] 25 STC 38. We find that the question whether claim of deduction has to be allowed would depend on several fact....

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....rd. It does not appear from the orders that the dealer was asked to have its say in that regard. As observed by this Court in State of Orissa v. Santosh Kumar & Co. [1983] 54 STC 322 once a certificate of registration is issued to a person and he becomes a registered dealer, he is entitled to certain benefits under the Act. Certificates granted by the public officers have their value and people in....