BHUYAN ENGINEERING Vs. STATE OF ODISHA

JUDGEMENT

(1.) On 10/7/2015, the following question was framed for consideration by this Court:

(2.) Admittedly, the amendment to Rule-4B of the Orissa Sales Tax Rules was given retrospective effect from 30/7/1999 which covers the period in question, i.e., 2001-02. The vires of the said amended Rule-4B has not been questioned by the Petitioner.

(3.) In that view of the matter, the Court is unable to find any error having been committed by the Tribunal in remanding the matter to the Assessing Officer for reconsidering the issues raised in light of the above amendment to Rule-4B of the Orissa Sales Tax Rules.