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2010 (3) TMI 1010 - ORISSA HIGH COURTWhether the sale took place within the State of Orissa and not within the State of Andhra Pradesh and as such it should be treated as intra-State sale within the State of Orissa? Held that:- A bare perusal of the order of the Assistant Commissioner of Sales Tax, Puri Range, Bhubaneswar as well as order passed by the Commissioner of Sales Tax, Orissa under annexure 1 would show that save and except quoting the observations made by the Andhra Pradesh Sales Tax Tribunal, no independent effort has been made for coming to the conclusion that actually the sale is intra-State and not inter-State as held by them. The order of assessing authority as well as the revisional authority which were totally based upon the observation of the Andhra Pradesh Sales Tax Tribunal, cannot be allowed to sustain. Accordingly, we set aside the order dated March 20, 2007 passed by the Assistant Commissioner of Commercial Taxes, Puri Range, Bhubaneswar under annexure 9 and the order dated June 11, 2007 passed by the Commissioner of Sales Tax, Orissa in suo motu Revision Case
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