STATE OF ORISSA Vs. PASUPATI GHOSE AND B C GHOSE

JUDGEMENT

(1.) MEMBER , Tribunal, Orissa, has stated this case and referred the following two questions for opinion of the Court on an application by the State of Orissa.

(2.) ASSESSEE is a registered dealer under the Central ST Act (hereinafter referred to as the 'Act') and deals in coconuts both dry watery and watery, broomsticks and the Assessing officer found that the assessee had paid tax at the rate of 3 per cent on sale of coconuts of both maru and dry varieties although such sales were not supported by declaration in Form-C. Accordingly the Assessing Officer imposed tax at the rate of ten per cent.

(3.) ASSESSEE preferred a second appeal before the Tribunal and the Tribunal allowed the appeal, vacated the order of remand and directed that the return by accepted.