M/S. Jagannath Rice Mills vs Commissioner Of Sales Tax And
2023 Latest Caselaw 524 Ori

                          IN THE HIGH COURT OF ORISSA AT CUTTACK
                                            W.P.(C) No. 1664 of 2013

                   M/s. Jagannath Rice Mills                 ....            Petitioner
                                                      Mr. Satyajit Mohanty, Advocate
                                                 -versus-
                   Commissioner       of   Sales Tax and ....          Opposite Parties
                   Another
                                              Mr. Sunil Mishra, Addl. Standing Counsel

                   CORAM:
                   THE CHIEF JUSTICE
                   JUSTICE M.S. RAMAN
                                                 ORDER

Order No. 16.01.2023

07. 1. In view of the judgment of this Court in State of Odisha v.

Geetashree Industries AIR 2022 Oris 161, the impugned order dated 17th December, 2012 passed by the Commissioner of Sales Tax, Odisha in Revision Case No.SU-02/2011-2012 under Section 18(5) of the Orissa Entry Tax Act, 1999 (OET Act) as well as the order dated 15th December, 2010 passed by the Joint Commissioner of Sales Tax (Opposite Party No.2) as a suo motu revision under Section 18(1) of the OET Act are hereby set aside.

2. The writ 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.