M/S. Samal Automobiles vs Sales Tax Officer
2022 Latest Caselaw 7542 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                                        STREV No.76 of 2019
           M/s. Samal Automobiles                      ....          Petitioner
                                              Mr. Arup Kumar Panda, Advocate

                                           -versus-

           Sales Tax Officer, Sambalpur-I Circle, ....      Opposite Party
           Sambalpur & Others
                                     Mr. Sunil Mishra, ASC for CT & GST
                                                             Organization

                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE M. S. RAMAN


                                          ORDER

19.12.2022 Order No.

03. I.A. No.161 of 2019

1. For the reasons stated therein, the application is allowed.

2. Filing of the certified copies of the orders under Annexure-1 is dispensed.

3. The I.A. is disposed of.

STREV No.76 of 2019

4. As regards question concerning used of spare parts during the warranty replacement period, learned counsel for the Petitioner points out that the decision in Mohd. Ekram Khan & Sons v. Commissioner of Trade Tax, U.P., Lucknow (2004) 6 SCC 183, which has been relied upon by the Tribunal in the impugned order,

has now been referred to for reconsideration to a larger Bench by order dated 5th February, 2019 of the Supreme Court of India in Civil Appeal No.1822 of 2007 (M/s. Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (SPL) and Batch). It is stated that the matter is still pending in the Supreme Court of India.

5. In that view of the matter, the present petition is adjourned sine die awaiting the judgment of the Supreme Court in the aforementioned case. The interim order passed earlier shall continue till the next listing.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge MRS/Laxmikant