2021 (9) TMI 471

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...., Advocate ORDER 1. This revision petition arises from an order dated 2nd November, 2005 passed by the Orissa Sales Tax Tribunal in S.A.No.931 of 2001-02 which in turn arises out of an order dated 28th August, 2001 passed by the Assistant Commissioner of Sales Tax (ACST) dismissing the Petitioner's appeal against the order passed by the Sales Tax Officer for the assessment year 1999-2000. ....

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.... Form-XXXIV the assessing authority disallowed sales effected to the extent of Rs. 1,81,085 on the ground that goods involved namely, rubber polishers, belt, hose pipes since the spare parts, accessories of machineries were exigible to tax at the first point. It is accordingly held that the claim of the Petitioner for deduction from the turn over against the aforementioned declaration form-XXXIV w....

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....Standing Counsel for the Department. 8. It is evident that inclusion of spare parts in terms of the notification dated 31st March, 2001 for the purposes of first point tax was intended to be prospective. In other words, there is nothing in the said notification to indicate that applies to a prior period. In the present case, since the assessment pertains to the year 1999-2000, the question of a....