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1996 (6) TMI 329
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....cle, Berhampur to issue form I-B in terms of the provisions of the Orissa Sales Tax Act, 1947 (in short, "the Act"), and the Orissa Sales Tax Rules, 1947 (in short, "the Rules") to avail concession under item No. 26-D of the Schedule of tax-free goods, as per Notification No. 20206/CTA/14/76-F, dated April 23, 1976 as amended from time to time. Item No. 26-D was inserted by Notification No. 5389-C....
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....which is to be done at the time of assessment, and therefore, the action of the authorities in declining to issue the form cannot be maintained. According to Mr. Lal, learned counsel for the Revenue, manufacturing involves coming into existence of a finished product for which raw materials are used. He places reliance on a decision of the apex Court in Commissioner of Sales Tax, Orissa v. Jagan....
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....se there is contravention or misuse of the forms, same can be taken care of at the time of assessment. Mr. Lal's apprehension is that by the time the assessment is done, the mischief is already completed, and there may not be any tangible result achieved by raising the demand for contravention/mis-utilisation of the form. There may be cases where the result would be as apprehended by Mr. Lal. But ....