The impugned judgment has been challenged by the Department.
The assessee companylected Rs.42,500 approximately from its customers during the aforesaid year for over retention of gas cylinders.
During that year it carried on business in manufacture and sale of medical oxygen and industrial gases by filling in cylinders.
The assessee was a registered dealer during the assessment year 1986 87.
KAPADIA, J. This civil appeal is directed against the judgment and order dated 21.9.2000 passed by the Orissa High Court in SJC No.157 of 1996 holding that the companysideration received by the manufacturer for over retention of gas cylinders did number companystitute sale price as defined under Section 2 h of the Orissa Sales Tax Act, 1947.
