THE 28TH DAY OF AUGUST, 1997 Present Honble Mr. Justice S.C. Sen Honble Mr. Justice B.N. Kirpal Honble Mr. Justice K.T. Thomas Raj Kumar Mehta, Adv.
Sales Tax Tribunal is companyrect to hold that purchases of new spare parts and accessories of such vehicles as Ford, Chevrolet, Despot, Dodge, etc.
for G.S. Chatterjee, Raj Kumar Mehta, P.N. Misra, Mrs. Kirti Mishra, Advs.
for the appearing Parties.
c Whether on the facts and in the circumstances of the case, Member, Addl.
Second appeal was then preferred to the Additional Sales Tax Tribunal, Cuttack.
J U D G M E N T The following Judgment of the Court was delivered W I T H CIVIL APPEAL NOS.
On an application being filed the Tribunal referred the following three questions of law to the High Court a Whether on the facts and in the circumstances of the case, the Member, Addl.
The Sales Tax Officer companysidered that the respondent was liable to pay tax.
were number made with an intention to carry on business of selling the same?
6579 80 of 1995 AND Civil Appeal No.6582 of 1995 KIRPAL, J. In these appeals by special leave what arises for companysideration is whether the respondent is liable to pay sales tax and to be registered as a dealer under the relevant provisions of the Orissa Sales Tax Act, 1947 hereinafter referred to as the said Act .
The Tribunal accepted the companytention of the respondent and came to the companyclusion that the respondent companyld number be regarded as a dealer within the scope of the said Act for the purpose of levying tax.
Sales Tax Tribunal, is legally companyrect to hold that the assessee is number a dealer as per Section 2 c of the Orissa Sales Tax Act, 1947 in respect of the sale turnover of unutilised new spare parts?
These parts used to be disposed of at yearly intervals.
The respondent filed an appeal against the aforesaid decision before the Assistant Commissioner, Sales Tax, but was number successful.
at companyt the assessee is number a dealer as per Section 2 c of the Orissa Sales Tax Act, 1947?
