JUDGMENT H. L. AGRAWAL, C.J. and S. C. MOHAPATRA, J. - By this reference under section 24(1) of the Orissa Sales Tax Act, 1947, the Additional Sales Tax Tribunal, Orissa, has referred the following question to this Court : "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal is correct to hold that securing of the declaration in form C subsequent to the assessment is not a good ground for its acceptance by the first appellate authority ?" 2. The dealer had filed certain declaration form before the appellate authority as it was not available to them at the stage of the assessment, and relief was granted by the appellate authority itself. On second appeal by the department, the order of the assessment made by the Sales Tax Officer was confirmed and it was held that the first appellate authority had no right in law to accept the declaration form. 3. The question does not require much discussion since it has been answered by two recent decisions of this Court in the case of Orissa State Tribal Development Co-operative Corporation Ltd., Rayagada v. State of Orissa, represented by the Commissioner of Sales Tax, Orissa [1988] 68 STC 217; (1987) 1 OLR 329, and State of Orissa, represented by the Commissioner of Sales Tax, Orissa v. Mineral & Metals Trading Corporation of India Ltd., Calcutta [1988] 68 STC 71; (1987) 1 OLR 361. It has been held that the appellate authority in appropriate cases has the power to accept the declaration form. The Tribunal, therefore, has committed an error of law in taking a contrary view. It should have remitted the matter back to the assessing authority. 4. In the result, the answer to the question referred to is given in favour of the dealer and against the department. The matter is remitted back to the Tribunal for passing appropriate orders in accordance with law. Reference answered in the negative.