STATE OF ODISHA Vs. GEETASHREE INDUSTRIES

JUDGEMENT

(1.) These revision petitions by the State of Odisha ('Department') seek to urge a common question of law for consideration, viz. "Whether 'Chuni', which is a by-product of 'Dal' i.e. pulses including broken pulses, its husk, chilka and dust can itself be considered 'cattle feed', which is 'schedule goods' within the meaning of Sl. No.66 of Para-I of the Schedule attached to the Orissa Entry Tax Act, 1999 (OET Act)?"

(2.) The first of these revision petitions STREV 31 of 2011 arises from an order dtd. 5/2/2011 of a Single Judicial Member of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) dismissing the appeal of the State of Odisha thereby upholding the order dtd. 7/3/2009 of the Deputy Commissioner of Sales Tax, Puri (DCST) holding that 'Chuni' does not come within the scope of the entry 'cattle feed' as it is only one of the raw materials for preparation of the cattle feed and, therefore, not amenable to entry tax.

(3.) The challenge in the next petition again by the Department i.e. STREV 19 of 2013 is to an order dtd. 5/1/2013 of a Two-Member Bench of the Tribunal holding likewise. The other petitions by the Department are against orders of Single Member Benches of the Tribunal holding likewise.