Advocates:
['ASCC T', 'M/S S K PATTNAIK', 'U C MOHANTY', 'D PATTNAIK', 'P K PATTANAIK']

03. 30.01.2019

Heard Addl. Standing Counsel for the petitioner-

Department.

2.

By

way

of

this

reference,

the

petitioner-

Department has challenged the order passed by the Full

Bench,

Orissa

Sales

Tax

Tribunal,

Cuttack,

dated

04.02.2004, in S.A.No.6158-6159 of 1994-95, whereby the

learned Tribunal has confirmed the order passed by the

learned Asst. Commissioner of Sales Tax, Sambalpur

Range, Sambalpur, passed in Appeal Nos.AA.217 & 2018

(S.A.III)/90-91.

3.

Being aggrieved by the impugned order of the

Orissa Sales Tax Tribunal, the petitioner-Department has

approached this Court. This Court while adjudicating the

matter, admitted this Revision Petition on the question of

law as framed at Ground 8B9. In Paragraph-12 of the

Revision Petition, which reads as under:

<12.xxx xxx xxx

(B) Whether in the facts and circumstances of

the case, the agreements for sale of sal seeds

has been correctly interpreted and whether the

same spell out and establish a relationship

between the transaction of sale and movement of

goods from out of the state of Orissa?=

4.

We have gone through the ord