M/S. Maruti Automobiles vs State Of Orissa
2022 Latest Caselaw 2932 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   STREV No.54 of 2009


            M/s. Maruti Automobiles, Cuttack      ....            Petitioner
                         Mr. Jagabandhu Sahoo, Senior Advocate along with
                                                  Ms. K. Sahoo, Advocate
                                       -versus-
            State of Orissa, represented by the ....         Opposite Party
            Commissioner of Sales Tax, Cuttack
                                                    Mr. S. S. Padhy, ASC

                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE R. K. PATTANAIK

                                         ORDER

29.06.2022 Order No.

04. 1. At the outset, Mr. Jagabandhu Sahoo, learned Senior Counsel appearing for the Petitioner states that although four questions i.e.

(a) to (d) were framed by this Court by its order dated 21st October, 2009 for consideration, he is not pressing the question (b).

2. As regards question (a) concerning used of spare parts during the warranty replacement period, he 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.

3. 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

(R. K. Pattanaik) Judge M. Panda