NARASIMHAM, C. J.

( 1 ) THESE eight references were made by the Member, Sales Tax Tribunal, Orissa under Section 24 (1) of the Orissa Sales Tax Act, 1947.

( 2 ) THE petitioner assessee is a registered cloth dealer of Cuttack town. While submitting his taxable turnover for eight quarters ending 30-6-55, 30-9-55, 3112-1955, 31-3-1956, 30-6-1956, 30-9-1956, 31-12-56 and 31-3-1957, the assessee claimed certain sums as permissible deductions being sales to registered dealers of goods intended for resale in Orissa--See Section 5 (2) (A) (a) (ii) of the orissa Sales Tax Act. The Sales Tax Officer refused to allow such deductions holding that he entertained serious doubts about "truth" of the declaration made by the purchasing dealer as required by Rule 27 (2) of the Orissa Sales Tax Rules. Eight appeals were filed before the Appellate Assistant Commissioner of Sales Tax. Four of them were heard by one Shri L. C. Sahu who confirmed the order of the sales Tax Officer and dismissed the appeals in respect of the assessments for four quarters, ending 30-6-1955, 31-12-1955, 31-3-1956 and 30-6-1957. As regards the assessment for the remaining four quarters^ the appeals against the orders of th