ASSOCIATED CEMENT COMPANIES LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) Both these revision petitions arise out of an order dtd. 16/12/2006 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in SA Nos. 77(E.T.) and 258 (E.T.) of 2004-05, which in turn pertained to orders dtd. 23/2/2004 and dtd. 29/12/2004 of the ACST, Sambalpur Range in Sales Tax Appeal No. AA. 10 (SA-II-ET) of 2003-2004 and in AA 14 (SAII-ET) of 2004-2005 respectively.

(2.) In both these revision petitions, this Court framed the following substantive questions of law on 12/4/2007:

(3.) The background facts are that the Petitioner is engaged in manufacturing and sale of cement. It is stated that for the purposes of its manufacturing activities, the Petitioner requires raw materials like lime stone, iron ore fine, coal, gypsum etc. For the years in question i.e. 1999-2000 and 2000-2001, the Petitioner in its return filed under the Orissa Entry Tax Act, 1999 (OET Act) claimed set off of Entry Tax paid on purchase of coal which it claimed to be used as a raw material in manufacturing of cement in terms of Sec. 26(1) of the OET Act read with Rule 19 (5) of the Orissa Entry Tax Rules, 1999 (OET Rules).