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2019 (2) TMI 2009 - ORISSA HIGH COURTDeletion of Tax free and First Point Tax Paid goods turnover from the taxable turnover - receipts of hire charges recovered from contractors by appellant falls within ambit of deemed sales as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act or not - receipt of hire charges of machinery’s from inter-department of the assessee for account purpose is sale to self or not. Whether the learned Tribunal is justified in not deleting the Tax free and First Point Tax Paid goods turnover from the taxable turnover and as such the order is illegal & arbitrary? - HELD THAT:- The question which has been poised for consideration whether deletion of tax free and first-point tax paid goods from taxable turnover, is warranted or not, on the basis of ratio of Madras High Court does not arise, as there was nothing on record to show that earlier tax was paid or materials to that effect was ever produced before any of the authority. Even if learned Tribunal’s observation on Madras High Court is taken into consideration, the learned Tribunal while considering the law has discussed the judgment of the Hon’ble Supreme Court and has come to the conclusion that no material was produced on record to give any benefit in favour of the assessee. Whether the learned Tribunal is justified in holding that the receipts of hire charges recovered from contractors by appellant falls within ambit of deemed sales as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act? - Whether the receipt of hire charges of machinery’s from inter-department of the assessee for account purpose is sale to self as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act? - HELD THAT:- The questions have rightly been decided by learned Tribunal, wherein it is observed that the contract was not completely placed on record - We need not reproduce the complete reasoning of learned Tribunal, which have been reproduced in the preceding paragraphs. The questions those have been raised by the petitioner are basically emanating from finding of fact and therefore, no question of law arises for our consideration. In that view of the matter, all reference are required to be answered in favour of the Department against the assessee - tax revision dismissed.
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