M/S Bateman Engineeringindia Pvt Ltd v. Commissioner Of Sales Tax,Banijyakar Bhawan

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 18696 of 2015 M/s. Bateman Engineering (India) Private Limited ....

Petitioner Mr. Subash Ch. Lal, Advocate -versusCommissioner of Sales Tax, Orissa and others ....

Opposite Parties Mr. S.K. Pradhan, Additional Standing Counsel & Mr. Sunil Mishra, Additional Standing Counsel For Revenue Department

CORAM:

THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER

20.12.2022 Order No.

04.

1. For the reasons stated in the order passed today in W.P.(C) No.18698 of 2015, which was in the context of proceedings under Section 41(4) of the Orissa Value Added Tax Act, 2004 (OVAT Act), the impugned assessment order in the present case which is under the Central Sales Tax (Orissa) Rules, and all proceedings and orders consequent thereto are hereby set aside.

2. The writ petition is accordingly allowed.

(Dr. S. Muralidhar) Chief Justice (M.S. Raman) Judge S. Behera