State Of Odisha vs M/S. Shiva Shakti Agency
2021 Latest Caselaw 12345 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                  STREV No.55 of 2012



                 State of Odisha                           ....               Petitioner
                                         Mr. Sunil Mishra, Addl. Standing Counsel
                                             -versus-
                 M/s. Shiva Shakti Agency, Berhampur       ....        Opposite Party
                                                   Mr. P.K. Harichandan, Advocate

                 CORAM:
                 THE CHIEF JUSTICE
                 JUSTICE B.P. ROUTRAY


                                             ORDER

Order No. 01.12.2021

05. 1. The question of law that arises for consideration in the present revision petition is squarely covered in favour of the Assessee and against the Department in view of the judgment passed today in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha). The question is answered likewise.

2. The revision petition stands disposed of accordingly.

(Dr. S. Muralidhar) Chief Justice

(B.P. Routray) Judge S.K. Jena/P.A.