JUDGMENT

MISRA, C.J. - The Member, Additional Sales Tax Tribunal, has stated these cases and referred the following common question for opinion of the Court :

"Whether, on the facts and in the circumstances of the case, sum paid by the dealer by way of octroi duty will form a part of the sale price under the Orissa Sales Tax Act, 1947 ?"

The self-same question had been referred to us by the Member, Additional Sales Tax Tribunal, in State of Orissa v. Pushraj Bijayakumar (S.J.C. No. 56 of 1975 reported in [1978] 41 STC 443). A division Bench of this Court by its unreported decision dated 13th September, 1976, on an analysis of the provisions of the statute came to hold that "octroi" would not be exempt from taxation under the Orissa Sales Tax Act merely because it has been separately charged at the point of sale by the dealer. Otherwise stated, it merges into sale price and while determining the amount of tax, octroi has to be taken into account. For the reasons indicated in the unreported decision with which we are in agreement, we would hold for the revenue and answer the question referred to us by saying that :

"On the facts and in the circumstances of the case, octroi duty does form a part of the sale price under the Orissa Sales Tax Act for raising the demand of sales tax."

The assessee goes unrepresented in spite of notice. There shall be no order for costs.

BEHERA, J. - I agree.

Reference answered accordingly.