JUDGMENT

G. C. DAS, J. - This reference under sub-section (1) of section 24 of the Orissa Sales Tax Act, 1947, (Orissa Act No. XIV of 1947, hereinafter referred to as "the Act") raised the sole question :

"Whether in the facts and circumstances of the case the order of the Tribunal declining to interfere with the orders of the Assistant Collector of Sales Tax, Ganjam Range, on the point of application of the proviso to section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947, in respect of assessment for the quarters ending on 30th June, 1951, and 30th September, 1951, is proper."

2. The facts, giving rise to the proposed question, are these :-

The dealer-assessee (hereinafter referred to as "the assessee") is a registered dealer under the Act bearing No. G.A. I-146. He was assessed for the quarters ending on 30th June, 1951, to 30th June, 1952. The incontroverted facts are that the assessee purchased taxable commodities on the strength of his certificate of registration giving a declaration under sub-rule (2) of rule 27 of the Orissa Sales Tax Rules, 1947, to registered dealers in Orissa from whom he made the purchases. Instead of re-selling them in Orissa, he exported and sold them