TMI Blog1979 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... "(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is legally justified in accepting the claim of the opponent under section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act when the declarations are not in conformity with the rules laid down under rule 27(2) of the Orissa Sales Tax Rules? (2) Whether, on the facts and in the circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clause (A) of sub-section (2) of section 5 of the Act shall on demand, produce a copy of the relevant cash receipt or bill according as the sale is a cash sale or a sale on credit and a declaration in form XXXIV duly filled in and signed by the purchasing dealer or by such responsible person as may be authorised in writing in this behalf by the purchasing dealer. The Tribunal found that there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale patti would be a substitute of a cash receipt or a sale bill. In the given case, however, the learned standing counsel is not in a position to point out as to in what manner, the sale patti was not satisfying the requirements of the rule by either being a cash receipt or a sale bill. It is not the case of the learned standing counsel that the patti in question lacked in any particulars wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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