JUDGMENT

MISRA, C.J. - Challenge in these applications is to the orders of assessment made by the Sales Tax Officer, Rourkela Circle, Uditnagar, opposite party No. 1 in respect of periods 1976-77 and 1977-78.

2. The petitioner is a registered dealer under the Orissa Sales Tax Act (hereinafter referred to as the "Act") bearing registration No. RL-2394 and deals in dolomite and limestone after raising them from its mines. It furnished returns as required under the Act for the two periods. The Sales Tax Officer on a verification of its accounts found that the assessee had sold minerals to M/s. Hindustan Steel Ltd., but omitted to pay sales tax on that part of the turnover which represented transport changes from the pit-head to the work site. Though the Sales Tax Officer found that the assessee had separately charged the freight, he did not agree to exclude the same by holding :

"But the contention of the dealer is not acceptable in view of the facts that transport charges incurred by him were prior to delivery of goods to the purchaser. Thus transport charges would form part of sale price in the instant case. In this connection, decision of the Honourable Supreme Court in Dyer Meakin