Star Smart Trading Pvt. Ltd vs State Of Odisha
2023 Latest Caselaw 1039 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                    STREV No. 77 of 2016


           Star Smart Trading Pvt. Ltd.           ....            Petitioner
                                     Mr. Sachinandan Mohanty, Advocate
                                     -versus-
           State of Odisha, represented by the ....          Opposite Party
           Commissioner of Sales Tax
                                 Mr. Sunil Mishra, Addl. Standing Counsel

           CORAM:
           THE CHIEF JUSTICE
           JUSTICE M.S. RAMAN

                                        ORDER

Order No.                              31.01.2023
  04.     1. Admit.

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

"(i) Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in not accepting the separate work order being issued to a single party for both sales and transporting services of boulders in conforming the order of learned Assessing Officer ?

(ii) Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in making addition the amount freight of Rs.78,63,377/-, which was not charged at the time of delivery or before delivery of such goods relating to contract of sale ?"

3. In view of the order of this Court dated 17th November, 2021 in STREV No.74 of 2006 (M/s. S. Chandar v. State of Odisha) and the judgment dated 30th March, 2021 in STREV No.29 of 2010 (M/s. UItkal Moulders v. State of Odisha), the above questions are answered in favour of the Assessee and against the Department. The

impugned order of the Tribunal and the corresponding orders of the First Appellate Authority and the Assessing Authority are hereby set aside.

4. The revision petition is disposed of in the above terms. An urgent certified copy of this order be issued as per rules.

(Dr. S. Muralidhar) Chief Justice

(M.S.Raman) Judge S.K. Jena/Secy.