M/S. Paper Palace vs State Of Odisha And Others
2022 Latest Caselaw 2646 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                               STREV No. 303 of 2008


            M/s. Paper Palace, Bajarakabati Road, ....              Petitioner
            Cuttack
                                                     Mr. R.P.Kar, Advocate
                                       -versus-
            State of Odisha and Others              ...       Opposite Parties
                                     Mr. S.S. Padhy, Addl. Standing Counsel


            CORAM:
            THE CHIEF JUSTICE
            JUSTICE B.P. ROUTRAY
                                         ORDER

Order No.                               16.05.2022

  08.       1. Admit.

2. The following questions of law are framed for consideration by this Court:

"(i) Whether under the facts and circumstances of the case, the Applicant after purchasing goods on the strength of declaration form XXXIV and selling the same goods to another registered dealer who did not pay tax, claiming exemption from sales tax and furnished declaration in Form IA can be held to have contravened the declaration given ?

(ii) Whether the applicant can be held responsible when he had resold the goods purchased on giving declaration in form XXXIV to another registered dealer who did not pay tax claiming exemption by furnishing form IA and when the purchaser had been so authorized by his Assessing Officer ?

2. In view of the judgment of this Court dated 11th April, 2022 passed in STREV No.21 of 2008 (M/s. Rameswarlal

Shyamsundar v. State of Odisha), the above questions are answered in favour of the Assessee and against the Department.

3. The revision petition is disposed of.

(Dr. S. Muralidhar) Chief Justice

(B.P. Routray) Judge S.K. Jena/Secy.