1997 (7) TMI 628

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....a Sales Tax Act, 1947 against the present petitioner by the Sales Tax Officer, Bhadrak Circle, Bhadrak, for the period from 1991-92 to 1995-96. The petitioner is aggrieved by non-supply of certified copy of the proceeding and also the gist of reasons. 2.. Learned counsel for the Revenue has urged before us that the petitioner is not entitled to get the report of the Inspector. In this connectio....

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....Taxes [1996] 100 STC 48, wherein a Division Bench of this Court, referring to rule 87 has held that in order to make the assessee entitled to get the certified copy, two conditions are necessary to be satisfied. Firstly, it should be an order passed by the sales tax authority, and, secondly, it must concern the applicant-dealer. 4.. We, therefore, direct the Sales Tax Officer, opposite party No....