M/S. Orissa Premier Agencies vs State Of Orissa
2022 Latest Caselaw 2385 Ori

                        IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     STREV No. 340 of 2008

                  M/s. Orissa Premier Agencies               ....            Petitioner
                                                           Mr. Ronit Ghosh, Advocate
                                            -versus-
                  State of Orissa, represented by the ...             Opposite Party
                  Commissioner of Sales Tax
                                          Mr. Sunil Mishra, Addl. Standing Counsel

                  CORAM:
                  THE CHIEF JUSTICE
                  JUSTICE R.K. PATTANAIK
                                              ORDER

Order No. 26.04.2022

03. 1. This revision petition made by the Assessee arises from an order dated 25th May, 2007 passed by the Odisha Sales Tax Tribunal in S.A. No.723 of 2000-01.

2. Admit. The following question is framed for consideration:

"Whether in the facts and circumstances of the case, the claim of deduction purportedly under Section 5(2)(A)(a)(i) of the Orissa Sales Tax Ac by the Petitioner is in violation of 2nd/5th proviso to Section 5(2)(A)(a)(ii) of the OST Act.?

3. In view of the common judgment dated 11th April, 2022 passed in STREV Nos.21 of 2008 and 30 of 2008 (M/s. Rameswarlal Shyamsundar v. State of Odisha, represented by the Commissioner of Sales Tax), the question is answered in favour of the Assessee and against the Department. The STREV is disposed of.

(Dr. S. Muralidhar) Chief Justice

(R.K. Pattanaik) Judge S.K. Jena/Secy.