RAMESWARLAL SHYAMSUNDAR Vs. STATE OF ODISHA

JUDGEMENT

(1.) These two revision petitions involving the same assessee arise out of a common set of facts and give rise to the same questions of law but for two different years i.e. 1985-86 as far as STREV No.21 of 2008 is concerned and the year 1982-83 as far as STREV No.30 of 2008 is concerned.

(2.) While admitting STREV No.21 of 2008 on 5/5/2008 this Court framed the following four questions for consideration:

(3.) At the outset, Mr. R.P. Kar, learned counsel for the Petitioner stated that barring question No.(i) above, he is not pressing the other questions, including those relating to the OAST Act as the tax amount involved is insignificant.