SWATI MARBLES Vs. STATE OF ODISHA

JUDGEMENT

(1.) While admitting this revision petition on 4/11/2009 the following substantial question of law was framed by this Court for examination:

(2.) The present revision petition arises out of an order dtd. 22/9/2008 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.1588 of 2000-01 filed by the State of Orissa as well as S.A. No.1658 of 2000-01 filed by the Petitioner-Assessee against an order dtd. 30/11/2000 of the Assistant Commissioner of Sales Tax, Cuttack-I Range, Cuttack (ACST) reducing the demand of Rs.1,67,847.00 raised by the Sales Tax Officer, Cuttack-I Circle (STO) for the assessment year 1998-99 under Sec. 12(4) of the Orissa Sales Tax Act, 1947 (OST Act) to Rs.23,005.00.

(3.) The Tribunal has by the impugned order dismissed the appeal filed by the Assessee and allowed the appeal filed by the Department. As a result, the demand raised by the STO has been restored.