2022 (3) TMI 1251

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....r Advocate   Opposite Party Mr. Sidharth Shankar Padhy, ASC ORDER 1. Admit. 2. The following two questions are framed for consideration: (i) Whether in the facts and circumstances of the case, there being realization of tax under Rule-94 of the Orissa Sales Tax Rules (OST Rules) from the transporter in respect of the consignment notes dated 22nd June, 1994 at the Chaksuli....

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....evant documents leading to the collection of tax at the check post in respect of two way bills, in terms of Rule 94 of the OST Rules. 4. In the course of the assessment, the Sales Tax Officer (STO) in his order dated 15th November, 1995 held that notwithstanding the payment of tax by the transporter, the transaction covered by the above two way bills should be considered to have been 'suppresse....

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....o the decision of this Court in Sri Vinayak Store v. Sales Tax Officer, [1992] 86 STC 423(Ori) and contended that it was incumbent on the Department to have given credit, at the time of assessment, to the tax already paid by the transporter at the check post in terms of Rule 94 of the OST Rules. 8. In the present case, the transporter has already admittedly paid tax at the check post under Rule....