M/S. Kalinga Colour Systems Pvt. ... vs State Of Odisha
2022 Latest Caselaw 2683 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                               STREV No. 353 of 2008


            M/s. Kalinga Colour Systems Pvt. Ltd. ....              Petitioner
                                     Mr. Jagabandhu Sahoo, Senor Advocate
                                       -versus-
            State of Odisha, represented by the ...            Opposite Party
            Commissioner of Sales Tax
                                     Mr. S.S. Padhy, Addl. Standing Counsel


            CORAM:
            THE CHIEF JUSTICE
            JUSTICE R.K. PATTANAIK
                                        ORDER

Order No. 18.05.2022

05. 1. A compilation of judgments has been handed over by Mr. Jagabandhu Sahoo, learned Senior counsel appearing for the Petitioner to Mr. S.S. Padhy, learned Addl. Standing Counsel for the Opposite Party including a note on the facts of the case.

2. Admit.

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

(i) Whether the activity of photography constitutes works contract involving deemed sale of goods under the Orissa Sales Tax Act, 1947 or the same constitutes a contract of work and labour?

(ii) Whether in the facts and circumstances of the case, the order passed by the Orissa Sales Tax Tribunal holding the photography business constitutes the works contract can be sustained in law in view of judgment of this Court in the case

of M/s Studio Sujata v. Commissioner of Sales Tax, 106 (2008) CLT 317 ?

4. List this revision petition on 22nd June, 2022 along with STREV Nos.112, 113, 114, 115 and 116 of 2008.

(Dr. S. Muralidhar) Chief Justice

(R.K. Pattanaik) Judge S.K. Jena/Secy.