This companytention was accepted by the High Court.
The appeals were allowed.
The question depends on the interpretation of some of the provisions of the Act to which reference will be made in due companyrse.
The facts are these.
The several dealers who are the respondents in the appeals moved the Orissa High Court under Art.
The respondents had been assessed to sales tax under the Act in respect of various quarters by a Sales Tax Officer.
Hence these appeals.
They appealed to the Assistant Collector of Sales Tax against the assessments companytending that the Sales Tax Officer had wrongly rejected their claim to certain deductions from their taxable turnover.
Sarkar, J. These appeals raise the question whether the Orissa Sales Tax Act, 1947, sets a time limit for making an order under s. 23 3 of the Act revising an order of assessment.
