1991 (9) TMI 342

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....eferred to as "the Tribunal") for adjudication: "1. Whether the learned Sales Tax Tribunal is justified in holding that the assessee is a dealer and carried on business in unserviceable materials? 2.. Whether the learned Tribunal is right in holding that dealer is liable to pay tax on the sale of scrap and unserviceable materials for the year 1971-72 in view of the decision of our own High Court....

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....pily framed. We reframe the question as follows: "Whether on the facts and circumstances of the case, the Tribunal's view that sale of scrap and unserviceable materials by the assessee attracted levy of sales tax under the provisions of Orissa Sales Tax Act, 1947 is sustainable?" The question whether transaction of unserviceable materials such as, empty drums, scrap, etc., can attract levy of t....