TMI Blog1972 (4) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... e State of Orissa, arising out of the judgment of his predecessor, Shri U.N. Misra, dated 27th January, 1969, posing the following two questions for answer: "(i) Whether on the facts and in the circumstances of the case, the Assistant Sales Tax Officer, Assessment Unit, Bhubaneswar, Puri II Circle, has no jurisdiction to assess the assessee; and (ii) Whether on the facts and in the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was liable to purchase tax and not sales tax. So it was contended on behalf of the assessee that the purchases being made at Pipili, the Sales Tax Officer, Puri II Circle, under whose jurisdiction Pipili comes, is the appropriate authority to assess him to tax and not the Assistant Sales Tax Officer, Assessment Unit, Bhubaneswar, Puri II Circle. This contention did not find favour with the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able at the purchase point and not at the sale point. Therefore, in the fitness of things, rice which was purchased at Pipili should have been taxed by the competent assessing officer for Pipili and the taxing officer at Bhunaneswar has no jurisdiction to tax him at Bhubaneswar." Evidently the learned Additional Tribunal has put all emphasis on goods taxable at purchase point and goods taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnation by the State Government under section 3 of the Act to assist the Commissioner, within whose jurisdiction that place of business is situated." Rule 2. (i) " 'Place of business' means any place where a dealer sells or purchases any goods or keeps accounts of sales or purchases." From the above definition of "place of business", as given in the rules, it is pretty clear that no distinction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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