JUDGMENT

MURAHARI SRI RAMAN, J.—

This Sales Tax Revision filed under Section 9(2) of the Central Sales Tax Act, 1956 (for short, “the CST Act”) read with Section 24 of the Odisha Sales Tax Act, 1947 (for short, “the OST Act”) is directed against the order dated 14.07.2022 passed by the learned Odisha Sales Tax Tribunal (Full Bench), Cuttack in S.A No.9(C) of 2004-05 (arising out of order dated 27.12.2003 passed by the Assistant Commissioner of Sales Tax, Cuttack-II Range, Cuttack in Appeal Case No.AA-60 (CU-II-C) of 2002-03 pertaining to assessment framed vide order dated 04.09.2002 under Rule 12(4) of the Central Sales Tax (Odisha) Rules, 1957 (for short, “the CST(O) Rules”) by the Sales Tax Officer, Cuttack-II Circle, Cuttack for the assessment year, 1999-2000).

Question of law for adjudication:

2. This Court vide order dated 05.01.2023 admitted this Sales Tax Revision and framed following question of law:

“2. Admit. The following question of law is framed for consideration:

“Was the Tribunal justified in holding that production of ‘F’ form as proof of inter-branch transfer was mandatory notwithstanding the decision of this Court in State of Orissa Vrs. Orissa Small Industries Cor