TMI Blog1990 (7) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer free of tax for reselling in Orissa. In respect of the year 1977-78, no declaration could be produced in support of all turnover of Rs. 1,17,52,344.33 in respect of which deduction was claimed under section 5(2)(A)(a)(ii) of the Act. Sales Tax Officer, Assistant Commissioner in appeal and Tribunal having held that in order to get deduction, production of declaration in form 34 is mandatory, two references have been made by the Tribunal in respect of the years 1976-77 and 1977-78 to consider the correctness of the same. The other question is whether adequate opportunity was given to the dealer to furnish the declarations in order to get the deduction which has not been referred to by the Tribunal for which applications under section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a declaration in the prescribed form obtained from the prescribed authority within the prescribed time or within such further time as that authority may after sufficient cause permit." As provided in section 1(2) of Orissa Act 3 of 1976 substituted proviso came into force with effect from June 1, 1976. 4.. In view of the aforesaid provisions, on and after April 1, 1976, the dealer is required to furnish the certificate of registration as prescribed. There was no scope to give evidence other than declaration in prescribed form. Tribunal is correct in its view that for the period from June 1, 1976 onwards the provision is mandatory and dealer is not entitled to deduction without furnishing declaration as prescribed under the Act. 5.. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid discussion, the following conclusions are arrived at: (a) Orders of Tribunal confirming the assessments for the year 1977-78 and in respect of the period from June 1, 1976 to March 31, 1977 are correct in law and there is no scope for interference. (b) In respect of the period between April 1, 1976 and May 31, 1976, Tribunal is to examine whether the sales to M/s. Amar Traders as given in the affidavit are acceptable. In case, affidavit has not given details, in respect of that period, dealer is to be given an opportunity to produce better affidavit quantifying the sale turnover to M/s. Amar Traders during that period for consideration by the Tribunal. 9.. In the result, question is answered in favour of the assessee in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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