State v. Dredging Corp.India

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No. 42 of 2009 State of Odisha, represented through ....

Petitioner the Commissioner of Sales Tax Mr. S.S. Padhy, Addl. Standing Counsel -versus- ...

Opposite Party M/s. Dredging Corporation of India Ltd.

Mr. Sidhartha Ray, Advocate

CORAM:

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

ORDER

27.06.2022 Misc. Case No.57 of 2009 05.

1. For the reasons stated in the application, the prayer for condonation of delay in filing the present revision petition is allowed. The Misc. Case is disposed of.

STREV No. 42 of 2009

2. Concerning the same Assessee, in relation to the years 1990-91 to 1992-93 involving the very same questions, this Court has dismissed the State's revision petitions and held in favour of the Assessee and against the Department in its decision in State of

Orissa v. M/s. Dredging Corporation of India Ltd. (2009) 25 VST 522.

3. In that view of the matter, the present revision petition which relates to the period 1997-98 is hereby dismissed. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Jena/Secy.