TMI Blog1960 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. -------------------------------------------------- The Judgment of the Court was delivered by S.K. DAS, J.- The respondent is a dealer in fish, who purchases fish at Balugaon in Orissa and exports the same to Calcutta where the fish is sold to different customers. The Sales Tax Officer, Puri (Second Circle), assessed the respondent to sales tax for four quarters ending on June 30, 1949, September 30, 1949, December 31, 1949, and March 31, 1950. In the assessment orders the Sales Tax Officer did not find that the sales had taken place in Orissa in respect of the fish which was exported to Calcutta. We may quote one of the assessment orders to show on what basis the Sales Tax Officer proceeded. In his assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the local sale of fish in Orissa. The dispute is only about the fish exported to Calcutta. The respondent appealed against the assessment orders and contended that the fish exported to Calcutta was not sold in Orissa and he was not liable to tax under the Orissa Sales Tax Act, 1947 (Orissa Act XIV of 1947) in respect of such sales. The appellate authority did not accept the contention of the respondent. The respondent then made an application in revision and raised the same contention that the fish exported to Calcutta was not sold in Orissa. The Collector of Commercial Taxes rejected the application. The respondent then moved the High Court by means of a writ petition. The High Court held that the sales in the quarter after the comi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be good in this case. We are unable to agree. In Appeal No. 710 of 1957 we proceeded on an admission made on behalf of the assessee that the sales under consideration there were completed in Orissa, and we held that in view of that admission it was unnecessary to consider the second proviso to section 2(g) of the Orissa Sales Tax Act, 1947, or the Adaptation of Laws Order, 1950. What is the position in the present case. On the findings arrived at by the assessing authorities there were no sales in Orissa, either under section 2(g) or the second proviso thereto. The Assistant Collector of Sales Tax found as follows: "He has evidently exported fish to purchasing dealers at Calcutta whom he called his commission agents. The Calcutta d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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