On appeal, this claim was allowed by the Collector of Sales Tax, purporting to follow an earlier decision of the Orissa Sales Tax Tribunal.
Appeals by special leave from the judgment and order dated August 21, 1962, of the Orissa High Court in O.J.C. No.
The Department appealed against this order to the Sales Tax Tribunal which, by its order dated June 2, 1961, affirmed the order of the Collector.
The State had accepted the quotations and decided to place orders for companystruction of 4 four numbers of Bus Bodies on the Chassis namely 4 four numbers of 190 Wheel Base F.F.C. Dodge Fargo Chassis supplied by the Governor.
Sikri J. These three appeals by special leave are directed against the judgment of the Orissa High Court in three references made by the Orissa Sales Tax Tribunal under S. 24 1 of the Orissa Sales Tax Act, 1947, in respect of assessments for three quarters ending June 30, 1957, September 30, 1957 and December 31, 1957.
All these appeals raise a companymon question of law and it would be sufficient if facts relating to the assessment for the quarter ending June 30, 1957 alone are given.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
V. Viswanatha Sastri and R. Gopalakrishhnan, for the appellants in all the appeals .
For the quarter ending June 30, 1957, the appellant, M s Patnaik Co., claimed to deduct from their gross turnover receipts totalling Rs.
179 to, 181 of 1964.
The Judgment of P. B. GAJENDRAGADKAR C.J., M. HIDAYATULLAH, M. SIKRI and R. S. BACHAWAT JJ.
C. Setalvad, R. Ganapathy Iyer and R. N. Sachthey for the respondent in all the appeals .
The Sales Tax Officer refused to deduct this amount.
11,268.45 received from the State Government of Orissa for building bodies on the chassis supplied by the Government, during the quarter.
was delivered by SIKRI J. SHAH J. delivered a dissenting Opinion.
28 of 1961.
