1995 (9) TMI 358

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.... of the Orissa Sales Tax Act, 1947 (in short, "the Act"), it has been required to pay balance of tax on the basis of decision of the Sales Tax Tribunal, Orissa (in short, "the Tribunal") in second appeals relating to assessment years 1986-87 and 1987-88. 2.. Petitioner's stand is that the primal dispute relates to taxability of supply of articles to the contractors on cost recovery basis, when ....

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....e judged in the background of section 24(7) of the Act. As appears from order of the Tribunal, it was of the view that the goods involved, i.e., iron and steel are exigible to tax to the first point of sale, and these are declared goods. Cement was also taxable at the first point of sale. But there was no evidence that the goods had suffered tax at the first point of sale inside the State. Accordi....