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2009 (10) TMI 862 - ORISSA HIGH COURTWhether, on the facts and in the circumstances of the case, learned Sales Tax Tribunal is justified to conclude that the assessee has no dealing on pure silk sarees merely because such pure silk sarees costs ₹ 250 per piece during that period and thereby annulling the assessment made for the year 1986-87 under section 12(8) of the Orissa Sales Tax Act, 1947 which is contrary to the facts admitted by the assessee? Held that:- The reference made by the Tribunal and for that matter the contentions raised by the learned counsel for the Revenue in the revision are pure question of facts and they are not mixed questions of fact and law. The reference is discharged and for that matter the revision is dismissed.
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