JUDGMENT

R. N. MISRA, J. - This is a reference under section 24(3) of the Orissa Sales Tax Act (hereinafter referred to as the Act). This court called upon the Tribunal to refer to the following question of law and state a case for determination of the said question :

"Whether the proviso to section 5(2)(A)(a)(ii) has been violated by sale of mung and chana in the shape of mung dal and besan ?"

2. The assessee is a registered dealer bearing No. CUI 1318. When he came to be assessed for the quarter ending 30th June, 1963, the Sales Tax Officer found that the petitioner had purchased mung, chana, biri and peas by giving declaration as required under the Act that he would resell such goods in the State of Orissa and had thus been exempted from payment of sales tax. Subsequently, he converted some mung and biri to dal. Similarly, he converted chana and peas to besan. To the extent the assessee converted the goods purchased on the basis of declaration into either dal or besan the assessing officer took action under the proviso to section 5(2)(A)(a)(ii) of the Act and raised demand. The assessee disputed the demand in appeal. From the appellate order it transpires that similar demands ha