State Of Odisha vs M/S. Shanti Rice Mill
2022 Latest Caselaw 6867 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                   STREV No.27 of 2015
           State of Odisha                          ....            Petitioner
                                   Mr. Susant Kumar Pradhan, Addl. Standing
                                                     Counsel for CT & GST

                                        -versus-

           M/s. Shanti Rice Mill                    ....       Opposite Party
                                                Mr. B.P. Mohanty, Advocate


                      CORAM:
                      THE CHIEF JUSTICE
                      JUSTICE M. S. RAMAN

                                       ORDER

24.11.2022 Order No.

04. 1. Heard.

2. Admit.

3. The following question of law is framed for consideration: "Whether on the facts and in the circumstances of the case, the order of the learned Odisha Sales Tax Tribunal is fallacious as it came to hold that the dealer is entitled to claim input tax credit on purchases of "components" and "spare parts" prior to 01.06.2008, i.e., the date of effect appointed by the State Government in Finance Department vide Notification No. 27252-CTA-11/2007/F. [SRO No. 248/2008], dated 28th May, 2008 in exercise of Section 1(2) of the OVAT (Amendment) Act, 2008?

4. Admittedly, the above question stands answered in favour of the Revenue and against the Assessee by the judgment of this Court in Banspani Iron Ltd. v. State of Odisha 2016 (I) ILR-

CUT 50. Consequently, the question framed is answered in the affirmative and the impugned order of the Tribunal and the corresponding orders of the first Appellate Authority are hereby set aside.

5. The STREV is disposed of.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Aks/Laxmikant