TMI Blog1987 (7) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is in the trade of securing orders from outside the State, mostly from cement factories, and only from two others, M/s. Hindusthan Zinc Ltd. and M/s. Hindusthan Copper Ltd., for sale of a very hard metal commercially known as cylpebs. The petitioner purchases the articles from M/s. Siva Metal Industries by furnishing declarations in form XXXIV. Thereafter, as appears from the order of assessment under the Central Sales Tax Act, the petitioner issued C form declarations to M/s. Siva Metal Industries and directed the latter to book the goods as consignor to a particular place and transfer the railway receipts or the lorry receipts as the case may be, in a challan to the petitioner. The purpose of such conduct was to show the sales as ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into existence only on 26th of April, 1978 any sale held prior to that date outside the State would not be held to be a contravention of the section and would not be exigible under the Orissa Sales Tax Act. A later decision in (1987) 1 OLR 132 (State of Orissa, represented by the Commissioner of Sales Tax, Orissa, Cuttack v. K. Suryanarayan and Bros.) also held that the amended provisions of section 5(2)(A)(a)(ii) were not applicable to the sales effected in the year 1967-68. In view of such decisions, in principle the order of the assessing officer applying the provisions of the amended section to the sales in question cannot be taken exception to. But however since assessment is for the period 1978-79, only the sales effected after 26th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexure-2 which shows Ramesh Chandra Dave, the proprietor of the petitioner-firm, to be a registered dealer for the sale of cylpebs amongst other articles. This position has not been disputed by the department. In that view of the matter, the order of assessment under the Central Act cannot be allowed to stand. 5.. In the result, the writ petitions are allowed and the assessment orders both under the Central Sales Tax Act and the Orissa Sales Tax Act are set aside. Theassessingofficerisdirectedtomakefreshassessmentfor the year 1978-79 in the light of the discussions as above. Under the facts and circumstances of the case, there shall be no order as to costs. G.B. PATNAIK, J.-I agree. Writ petitions allowed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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