Orissa High CourtSTREV/230/2008disposed off

State v. M/S.K.F.Products

2022-05-04Dr. Justice S. Muralidhar (Cj),Mr. Justice R.K.Pattanaik1 pages

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No. 230 of 2008 ....

Petitioner State of Odisha, represented by the Commissioner of Sales Tax, Odisha Mr. S.S. Padhy, Addl. Standing Counsel -versusM/s. Kansal Food Products ...

Opposite Party Mr. Sidhartha Ray, Advocate

CORAM:

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

ORDER

04.05.2022 04.

1. The tax effect is insignificant. Moreover, it is pointed out that the questions urged by the Petitioner stand covered against the Department and in favour of the Assessee by the decisions of this Court in the State of Odisha v. Habib Rahimutulla and Co. 51 STC 403 (Ori) and Haribhagat Agarwalla v. State of Orissa 1982 51 STC 355 (Ori).

2. The revision petition is accordingly disposed of.

3. An urgent certified copy of this order be issued as per rules. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Jena/Secy.