EASTERN CONFECTIONARY PVT. LTD Vs. STATE OF ODISHA

JUDGEMENT

(1.) The present revision petitions by the same Assessee are directed against the common order dtd. 12/3/2008 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. Nos.2176 of 2002-2003 and 332 of 2004-2005.

(2.) The aforementioned appeals were filed by the present Petitioner (Assessee) challenging the orders dtd. 29/8/2002 and 27/8/2003 of the Assistant Commissioner of Sales Tax (ACST) dismissing the Petitioner's appeals for the assessment years 1999-2000 and 2000-01 which in turn affirmed the assessment orders passed by the Sales Tax Officer (STO) under Sec. 12(4) of the Orissa Sales Tax Act, 1947 (OST Act) for the aforementioned periods.

(3.) The background facts are that the Petitioner carries on the business of manufacturing and selling biscuits. It was an SSI Unit duly verified by the District Industries Center, Cuttack and availed of sales tax concession and exemption on purchase of raw materials and sell of finished products as per the Industrial Policy Resolution, 1989 (IPR, 1989).