NATIONAL ALUMINIUM COMPANY LIMITED Vs. STATE OF ODISHA

JUDGEMENT

(1.) This matter is taken up by video conferencing mode.

(2.) These four revision petitions arise from a common order dtd. 21/11/2011, passed by the Full Bench of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) dismissing the Petitioner's - M/s. National Aluminium Company Limited, Angul's (NALCO) appeals i.e. S.A. Nos.50 to 53 of 2010-11.

(3.) While admitting these revision petitions on 6/11/2012, the following three questions of law were framed by this Court: