JUDGMENT

H. L. AGRAWAL, C.J. - The Member, Sales Tax Tribunal, Orissa, has referred the following question of law under section 24(1) of the Orissa Sales Tax Act, 1947 for opinion of this Court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in remanding the case to the Assistant Commissioner of Sales Tax for consideration of the C forms and E-I certificates produced before him for the first time by the opposite party-dealer ?"

2. The facts are as follows :

The dealer carries on business in manganese ore and iron ore. For the assessment year 1975-76, it was assessed by the Sales Tax Officer, Cuttack, after disallowing its claim for concessional rate of tax as it had failed to produce the necessary declaration forms and certificates.

The Assistant Commissioner of Sales Tax confirmed the assessment order on appeal by the dealer. The Tribunal on further appeal held that the period of 16 days allowed to the dealer to collect the C forms ad E-I certificates from different places was undoubtedly too short and that some more time ought to have been allowed. In short, the Tribunal held that sufficient opportunity was not afforded to the deale