M/S. Tara Tarini Rubber (India) ... vs State Of Orissa
2023 Latest Caselaw 2027 Ori

                      IN THE HIGH COURT OF ORISSA AT CUTTACK

                                      STREV No.468 of 2008

             M/s. Tara Tarini Rubber (India) Pvt.       ....          Petitioner
             Ltd.
                                            Mr. Sidharth Ray, Senior Advocate
                                        assisted by Mr. K.K. Sahoo, Advocate
                                          -versus-
             State of Orissa, represented by the        ....     Opposite Party
             Commissioner of Sales Tax, Odisha
                                                      Mr.Sunil Mishra, A.S.C.

                         CORAM:
                         THE CHIEF JUSTICE
                         JUSTICE G. SATAPATHY
                                            ORDER

09.03.2023 Order No.

09. 1. Mr. Sunil Mishra, learned Additional Standing Counsel points out that for the subsequent period 2003-04, the issue stands answered in favour of the Department with the decision dated 20th July, 2021 of this Court in STREV No.1 of 2021 (M/s. Taratarini Rubber India Pvt. Ltd. v. State of Odisha). He points out that inasmuch as the present petition pertains to the prior period i.e., 1998-99, it has also to be decided likewise. The only change according to him is that the relevant entry would be the residual entry No.189 since entry 136 which was interpreted in the above decision was amended with effect from 1st March, 2002 whereas this is a prior period.

2. Mr. Sidhartha Ray, learned Senior Counsel states that he would like to examine the said judgment insofar as its applicability to the present case is concerned.

3. At his request, list on 17th April, 2023.

(Dr. S. Muralidhar) Chief Justice

(G. Satapathy) Judge S.K. Guin