1990 (7) TMI 362

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....rissa Sales Tax Act (hereinafter referred to as "the Act") at the instance of a registered dealer. 2.. Question of law is: "Whether the Tribunal was justified in treating the exercise books prepared out of paper as a different commodity than paper?" 3.. Dealer purchased paper worth Rs. 21,297 during the year 1971-72 from M/s. Titagarh Paper Mills Ltd., Choudwar free of tax by giving decla....

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....so: "It is agreed on all hands that the question raised in this appeal is covered by the decision of this Court in Maharaja Book Depot v. State of Gujarat [1979] 2 SCR 138 and also by the ratio of the decision in Deputy Commissioner, Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Pio Food Packers [1980] 46 STC 63 (SC) ; AIR 1980 SC 1227. The appeal is accordingly allowed with no order ....