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2009 (3) TMI 932 - HC - VAT and Sales TaxWhether in the facts and circumstances of the case the learned Sales Tax Tribunal is justified in holding that there was no transfer of right to use of the dredgers within the meaning of section 2(g)(iv) of the Orissa Sales Tax Act, 1947? Whether in the facts and circumstances of the case the learned Sales Tax Tribunal was justified in deciding the second appeals on merit without remitting back the matter to the Sales Tax Officer for adjudication? Held that:- No infirmity in the order of the learned Tribunal holding that there is no transfer of right to use the dredgers by the Corporation to the PPT in terms of the provisions of section 2(g)(iv) of the OST Act and the consideration money received by the Corporation is not exigible to sales tax warranting interference by this court. In the result, we answer both the questions in affirmative, i.e., in favour of the dealer and against the Department.
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