State Of Odisha vs M/S. Sharma Ply & Hardware
2023 Latest Caselaw 887 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                       STREV No. 33 of 2021

            State of Odisha, represented by           ....          Petitioner
            Commissioner of Sales Tax
                              Mr. Sunil Mishra, Additional Standing Counsel
                                        -versus-

            M/s. Sharma Ply & Hardware                  ....     Opposite Party


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

25.01.2023 Order No. I.A. No.87 of 2021

02. 1. For the reasons stated therein, the delay in filing the present petition is hereby condoned.

2. The application for condonation of delay is allowed.

I.A. No.86 of 2021

3. For the reasons stated, filing of certified copy of Annexures-2, 3 and 4 is dispensed with.

4. The application is allowed.

STREV No.33 of 2021

5. In view of the judgment dated 13th July, 2022 passed in STREV No.26 of 2013 (Tree Nuts India Pvt. Ltd. v. State of Orissa) and order dated 8th December, 2022 passed in W.P.(C) No.8236 of 2017 (M/s. Shree Industry, Balasore v. The Sales Tax Officer,

Balasore) the Court declines to interfere with the impugned order of the Tribunal and frame the questions as urged in this petition.

6. Accordingly, The STREV is dismissed.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S. Behera