MAHARANA SUPPLY AND CO. Vs. STATE OF ODISHA

JUDGEMENT

(1.) The challenge in W.P. (C) 11311 of 2019 is to an order dtd. 8/3/2019 passed by the Commissioner of Sales Tax, Odisha (CST) whereby the appeal filed by the present Petitioner-Assessee under Sec. 79 (7) of the Orissa Value Added Tax Act, 2004 (OVAT Act) against the suo-motu revision order dtd. 12/7/2018 passed by the Addl. Commissioner of Sales Tax (Addl.CST), Cuttack-II Range, Cuttack under Sec. 79(1) of the OVAT Act raising demand of Rs.7,99,848.00 for the tax period 1/4/2014 to 30/9/2015 was dismissed. The challenge in the companion W.P. (C) 22064 of 2019 is to the consequential demand raised by the Assessing Authority (AA).

(2.) This Court has heard the submissions of Mr. R.P. Kar, learned counsel appearing for the Petitioner and Mr. S.K. Pradhan, learned Addl. Standing Counsel for the Opposite Party-Department.

(3.) The facts in brief are that the Petitioner is a dealer registered under the OVAT Act, and deals in sale of sized wood, logs and waste of wood cuts. Pursuant to a tax audit conducted under Sec. 41 of the OVAT Act, the AA passed an assessment order under Sec. 42 of the OVAT Act on 3/5/2017 allowing certain deductions while computing the tax liability.