M/S. Dabur India Limited vs State Of Odisha And Others
2023 Latest Caselaw 891 Ori

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     W.P.(C) No. 17129 of 2013



             M/s. Dabur India Limited                     ....             Petitioner
                                         Mr. Jagabandhu Sahoo, Senior Advocate
                                            -versus-
             State of Odisha and Others                   ....      Opposite Parties
                                       Mr. Sunil Mishra, Addl. Standing Counsel


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

Order No. 25.01.2023

09. 1. Mr. Jagabandhu Sahoo, learned Senior Advocate appearing for the Petitioner has placed before the Court a copy of the order dated 10th March, 2017 passed by the Full Bench of the Odisha Sales Tax Tribunal, Cuttack in respect of the same Assessee for the immediately preceding period 1998-99 in which it was held that Section 12 (9) of the Orissa Sales Tax Act, 1947 (OST Act) will have no application since the ingredients thereof have not been fulfilled and, therefore, the said provision could not have been invoked in the case of the Petitioner. He submits that apart from the fact, the said judgment covers the issues raised in the present petition squarely in favour of the Petitioner, to the best of the knowledge of the Petitioner, the said judgment has not been challenged further by the Department in this Court.

3. Mr. Sunil Mishra, learned Additional Standing Counsel on whom a copy of the paper book and compilation of the judgments have been served by the learned Senior Counsel for the Petitioner, seeks time for instructions.

4. List on 17th April, 2023. The interim order passed earlier will continue till then.

(Dr. S. Muralidhar) Chief Justice

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