M/S. Sharp Business System India vs State Of Orissa
2022 Latest Caselaw 3264 Ori

                             IN THE HIGH COURT OF ORISSA AT CUTTACK

                                              STREV No.66 of 2013
                           M/s. Sharp Business System India ....           Petitioner
                           Ltd., Bhubaneswar
                                                             Mr. A.K. Roy, Advocate
                                                    -versus-
                          State of Orissa                       ....           Opp. Party
                                                        Mr. S. Mishra, Standing Counsel
                                    CORAM:
                                    THE CHIEF JUSTICE
                                    JUSTICE R.K.PATTANAIK
                                                 ORDER

Order No. 13.07.2022

03. 1. On 21st January, 2014, the following question was framed for consideration by this Court.

"Whether, on the facts and in the circumstances of the case, the Division Bench of the Tribunal is right in law in holding that the Entry Tax paid and being allowed as set off u/s.4(2) of the Orissa Entry Tax Act, 1999 forms the part of gross turnover and taxable turnover as defined under the OST Act, 1947?"

2. In view of the judgment passed by this Court on 12th July, 2022 in STREV No.81 of 2013, the above question is answered in the negative i.e. in favour of the Assessee and against the Department. The impugned order of the Tribunal is accordingly set aside.

3. The revision petition is allowed in the above terms.

(Dr. S. Muralidhar) Chief Justice

(R.K. Pattanaik) Judge KC Bisoi