JUDGMENT

R. N. MISRA, J. - These are four references made by the Member, Sales Tax Tribunal, Orissa, under section 24(1) of the Orissa Sales Tax Act at the instance of the Commissioner of Sales Tax. The following question has been referred for opinion of the court :

"Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in holding that even sales in the course of inter-State trade and commerce can be sales inside the State if the goods are inside the State of Orissa, and whether his interpretation of the definition of 'sale' as given in section 2(g) of the Orissa Sales Tax Act, 1947, and the explanation attached to the definition of 'sale' is correct ?"

2. The assessee is a registered dealer under the Orissa Sales Tax Act (hereinafter referred to as the "Act"). For the quarters ending 30th June, 1961 to 31st March, 1962, assessments were completed under section 12(8) of the Act and additional tax together with penalty under that sub-section were demanded from the assessee. The assessing officer was of the view that certain purchases of cereals made free of tax on the strength of the certificate of registration for resale in Orissa we