M/S. Tex Marketing Agency vs State Of Odisha
2023 Latest Caselaw 888 Ori

                       IN THE HIGH COURT OF ORISSA AT CUTTACK

                                       STREV No. 117 of 2019

              M/s. Tex Marketing Agency,                  ....          Petitioner
              Bhubaneswar
                                                 Mr. Sanjeev Udgata, Advocate
                                           -versus-

              State of Odisha, represented by           ....     Opposite Party
              Commissioner of Sales Tax
                                Mr. Sunil Mishra, Additional Standing Counsel

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

25.01.2023 Order No.

03. 1. Heard.

2. Admit.

3. The following question is framed for consideration by this Court:

"Was the Department justified and raising a demand for interest under Section 7(5) of the Odisha Entry Tax Act, 1999 (OET Act) against the Petitioner on the tax amount admittedly paid by the Petitioner after the judgment of the Supreme Court dated 28th March, 2017 in State of Odisha v. Reliance Industries Limited?"

4. List on 2nd February, 2023. The LCR be requisitioned.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S. Behera