1995 (5) TMI 248

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....tion 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") by the assessee has referred the following question for the opinion of this Court:   "Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the transactions of the dealer constitute inter-State sales." 2.. The short facts are that the assessee is a dealer i....

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.... were in the course of inter-State trade and the endorsement of ex-godown delivery in the sale bills was of no consequence. The second appeal having been dismissed the assessee moved the Tribunal for making a reference to this Court and accordingly the Tribunal has made the reference in question. 3.. The criteria for determining a transaction to be an inter-State sale have been laid down by the....

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....hority. 4.. Mr. Paikray, however, urges in course of hearing that the court may frame another question which has not been framed and answer the same since it is essential in the interest of justice, the question being: "Whether the Central sales tax is leviable on declared goods, in the facts and circumstances of the present case, where goods already suffered tax under the Orissa Sales Tax A....

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...., 1966, is intra vires, the State Government itself has rescinded the said notification on July 5, 1976, with retrospective effect from April, 1973. The subsequent Full Bench decision of this Court does not revive a notice which has already been rescinded. Mr. Paikray's entire argument is based upon the fact that the notification of 1966 having been held to be intra vires by the Full Bench decisio....