M/S. Puspa Agencies Pvt. Ltd vs The Sales Tax Officer
2023 Latest Caselaw 238 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     W.P.(C) No.11151 of 2019

              M/s. Puspa Agencies Pvt. Ltd.             ....           Petitioner
                                                   Mr. Bhabani Prasad Mohanty,
                                                                      Advocate

                                       -versus-
              The Sales Tax Officer, Cuttack-II & ....     Opposite Parties
              Others
                                                   Mr. Sunil Mishra, ASC

                         CORAM:
                         THE CHIEF JUSTICE
                         JUSTICE M. S. RAMAN

                                          ORDER

05.01.2023 Order No.

07. 1. In view of the judgment of this Court dated 1st December, 2021 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha), the order of the First Appellate Authority and consequential assessment order and demand and hereby set aside.

2. The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge Laxmikant