2001 (8) TMI 1349

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....registered as S.J.C. No. 61 of 1995. Following the amendment to section 24 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act"), the said reference has been converted to tax revision and that is how it has come before us for disposal. 2.. The Tribunal referred the following question for opinion of this Court: "Whether, on the facts and in the circumstances of the case, th....

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.... facts is necessary: The petitioner carries on business in Indiamade foreign liquor and beer. For the period from April 5, 1986 to August 13, 1986 (during this period the petitioner was not a registered dealer) assess ment was made under section 12(5) of the Act raising the demand of Rs. 29,600. For the period from August 14, 1986 to September 30, 1986 assessment was made under section 12(4) of....

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.... purchased the goods from the registered dealers inside the State on payment of sales tax and evidence in support of such payment of tax was produced before the Sales Tax Officer, the first appellate authority as well as before the second appellate authority, but they failed to take note of the consequence of such payment. Learned Additional Standing Counsel appearing for the depart ment submit....

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....ianmade foreign liquor and beer are subject to levy of tax at the last point of sale. Proviso to section 8 lays down that the same goods shall not be taxed at more than one point in the same series of sales or purchases by successive dealers. In view of the fact that the sale of Indianmade foreign liquor and beer had already suffered tax, the petitioner cannot be further fastened with the liabilit....