KALINGA TIMBER, JAGATPUR Vs. STATE OF ODISHA

JUDGEMENT

(1.) The present revision petition by the Assessee arises from an order dtd. 19/11/2010 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) dismissing the Assessee's appeal in S.A. No.1955 of 2005-06 for the period 2001-02.

(2.) By the impugned order the Tribunal affirmed the order dtd. 18/11/2005 passed by the Assistant Commissioner of Sales Tax (ACST), Cuttack Range-II, Cuttack in Appeal No.AA 498/CUII of 2004-05. The ACST had dismissed the Assessee's appeal against the assessment order passed by the Sales Tax Officer, Cuttack II Circle, Cuttack (STO) for the aforementioned period.

(3.) Admit. The following questions of law are framed for consideration by this Court: