Gupta Distributors v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No.1 of 2008 M/s. Gupta Distributors, Cuttack ....

Petitioner Mr. Jagabandhu Sahoo, Senior Advocate -versusState of Orissa represented by Commissioner of Sales Tax, Cuttack-1 ....

Opposite Party Mr. S.S. Padhy, Additional Standing Counsel

CORAM:

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

ORDER

22.03.2022 07.

1. This matter is taken up by a separate notice.

2. For the reasons stated in the order passed today by this Court in STREV No.2 of 2008, the question is answered in favour of the Assessee and against the Department. Accordingly, the order of the Tribunal is set aside and the order of the ACST is restored to file.

3. The revision petition is disposed of in terms thereof.

4. Urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge M. Panda