JUDGMENT :

S.C. Mohapatra, J. - These three applications have been filed u/s 24(2)(b) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") by the State of Orissa. Since same question in respect of the same dealer is involved in respect of which a common order was passed by the Sales Tax Tribunal, they are heard together and are disposed of in this common order.

2. The dealer carries on inter-State sale for which he is registered under the Central Sales Tax (Registration and Turnover) Rules, 1957, made under the Central Sales Tax Act, 1956. In respect of years 1978-79 to 1980-81, the Sales Tax Officer initiated proceedings for assessing the escaped turnover of the dealer. Notice to the dealer was sent through the process server of the Sales Tax Officer. The same could not be validly served. Again an attempt was made by which it was affixed on the plea that the dealer refused to accept the same. Thereafter, the Sales Tax Officer, before making enquiry for completing the assessments ex parte, issued notice to the dealer by registered post. The same was returned unserved by the postman with endorsement of refusal by the addressee. Assessment being completed ex parte i