Konark Alum Industry v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P. (C) No.4318 of 2002 M/s.

Konark Alum Industries, Rayagada ....

Petitioner M/s. B. P. Mohanty and associates, Advocates -versusState of Orissa and others ....

Opposite Parties Mr. P. K. Muduli, AGA and Mr. S. S. Padhy, ASC for Revenue Department

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK Order No.

ORDER

21.03.2022 03.

1. The challenge in the present petition is to an Assessment Order dated 20th July, 2002 passed by the Sales Tax Officer, Koraput II Circle, Rayagada declining the prayer of Petitioner for sales tax exemption as per the eligibility certificate issued by the District Industries Centre, Rayagada (Annexure-4 series).

2. In is not in dispute that the prayers in the present petition are completely covered in favour of the Petitioner by the judgment dated 5th May, 2021 passed by this Court in W.P.(C) No.188 of 2006 (M/s. Krishna Steel Industry v. the Sales Tax Officer).

3. In that view of the matter, the impugned Assessment Order is hereby quashed. The writ petition is disposed of in terms thereof. (Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge M. Panda