M/S. Shivam Agro vs State Of Odisha
2022 Latest Caselaw 7175 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                      STREV No. 32 of 2015


             M/s. Shivam Agro                          ....             Petitioner
                                                        Mr. R.P. Kar, Advocate
                                        -versus-
             State of Odisha, represented by the ...           Opposite Party
             Commissioner of Sales Tax
                                   Mr. S.K. Pradhan, Addl. Standing Counsel

             CORAM:
             THE CHIEF JUSTICE
             JUSTICE M.S. RAMAN
                                         ORDER

Order No.                               07.12.2022
 06.        1. Admit.

2. The following question is framed for consideration by this Court:

"Whether 'Chokad' is exigible to Entry tax as per Entry 66 of the Part I of the Schedule appended to the Orissa Entry Tax Act ?

3. The above question now stands answered in favour of the Assessee by virtue of the judgment dated 2nd August, 2022 in STREV No.31 of 2011 (State of Odisha v. M/s. Geetashree Industries). Accordingly, the said question is answered in the negative i.e. in favour of the Petitioner-Assessee and against the Department.

4. As a result, the impugned order of the Tribunal upholding the liability under the OET Act against the present Petitioner is hereby set aside. The consequential imposition of penalty by the Tribunal under Section 9C (5) of the OET Act is also hereby set aside.

5. The revision petition is disposed of in the above terms. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S.K. Jena/Secy.