SHIV SHAKTI TRADING CO Vs. STATE OF ODISHA

JUDGEMENT

(1.) While admitting the present revision petition on 10/11/2015, the following question of law was framed for consideration:

(2.) In view of the decision of this Court dtd. 1/12/2021 in STREV No.64 of 2016 read with a subsequent order dtd. 8/4/2022 in STREV No.64 of 2016 (M/s. Keshab Automobiles v. State of Odisha), which has been affirmed by the Supreme Court of India in Deputy Commissioner of Sales Tax v. M/s. Rathi Steel and Power Limited by order dtd. 13/7/2022 in Special Leave to Appeal (C) No.9912 of 2022, the question is answered in the negative i.e., in favour of the Petitioner-Dealer and against the Department.

(3.) The revision petition is allowed in the above terms. LCR be returned forthwith.