M/S.Archana Bhandar v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No. 11 of 2003 M/s. Archana Bhandar ....

Petitioner Mr. Jagabandhu Sahoo, Senior Advocate -versusState of Orissa ....

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

CORAM:

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

ORDER

16.03.2022 07.

1. The only question that is pressed for consideration reads as under:

"Whether in the facts and circumstances of the case, purchase of fertilizer on which first point sales tax has been paid and is as such exempted in the hands of the Petitioner does at all lead to any evasion leading to enhancement of turnover?"

2. In view of the Judgment of this Court dated 7th September, 2021 in STREV No.20 of 2007 and in particular Para Nos. 26 to 28 thereof, the above question is answered in the negative i.e. in favour of the Assessee and against the Department.

3. The revision petition is accordingly disposed of. (Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge S. Behera