State Of Odisha vs M/S. J. K. Paper Limited
2023 Latest Caselaw 5863 Ori

                     IN THE HIGH COURT OF ORISSA AT CUTTACK
                                      STREV No.79 of 2013

            State of Odisha                             ....           Petitioner
              Mr. Sunil Mishra, Standing Counsel for Sales Tax Department
                                        -versus-
            M/s. J. K. Paper Limited                  ....         Respondent
                                   M/s. P. K. Jena and associates, Advocates

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE G. SATAPATHY

                                          ORDER

12.05.2023 Order No.

06. 1. The notice already issued is confined to the question A framed for consideration by this Court, which reads as under:

"A. Whether on the facts and in the circumstances of the case, the Odisha Sales Tax Tribunal erred in affirming the view of the first appellate authority while allowing the claim of concessional rate of entry tax under Rule 3(4) of the Odisha Entry Tax Rules, 1999 by the dealer by treating 'chemical' as 'raw material'?"

2. On the above issue, it is stated that against the judgment of this Court dated 19th April, 2021 in STREV No.31 of 2012 (National Aluminium Company Limited v. State of Odisha), an SLP has been filed by the State, which is pending in the Supreme Court.

3. Likewise, the SLP against the decision of this Court in Bhusan Power & Steel Limited v. State of Orissa, [2012] 56 VST 50 (Ori.), is also stated to be pending in the Supreme Court.

4. In that view of the matter, the present petition is adjourned sine die awaiting the decision of the Supreme Court in the above SLPs. Liberty is granted to the parties to mention it for listing after the decision of the Supreme Court.

(Dr. S. Muralidhar) Chief Justice

(G. Satapathy) Judge M. Panda

Signature Not Verified Digitally Signed Signed by: MRUTYUNJAYA PANDA Designation: Personal Assistant Reason: Authentication

Date: 13-May-2023 21:42:26