SHIVA CEMENT LTD Vs. STATE OF ORISSA

JUDGEMENT

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

(2.) Both these revision petitions arise from a common order dtd. 6/3/2006 of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. Nos.1221 to 1224 of 1998-99 (filed by the State of Orissa) and S.A. Nos.1118 to 1120 of 1998-99 (filed by the Petitioner-assessee).

(3.) The common questions of law framed by this Court on 27/11/2019, in both the revision petitions read as under: