DEVI ENGINEERING WORKS, BERHAMPUR Vs. STATE OF ORISSA

JUDGEMENT

(1.) While admitting this revision petition on 28/9/2012, the following questions were framed for consideration by this Court:

(2.) Learned counsel for the Petitioner points out that in terms of Entry-3 in Part-I of the Schedule to the Orissa Entry Tax Act, 1999 (OET Act) "Iron and Steel as specified under Sec. 14 of the Central Sales Tax Act, 1956" is amenable to entry tax.

(3.) Admittedly, the Petitioner makes grill gates and window frames from M.S. rods and M.S. angles purchased by it after paying entry tax. The contention was that since grill gates and window frames are not specifically mentioned as such in the Schedule to the OET Act and they are not amenable to the entry tax.