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2022 (3) TMI 633 - SC ORDERNon-deletion 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 machineries 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 or not - HELD THAT:- The proceedings should be remitted back to the High Court for disposal afresh. To facilitate this process, the appeals are allowed and the impugned order is set aside. All the tax revisions, namely Tax Revision shall stand restored to the file of the High Court. The appeals are disposed of.
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