TARA EQUIPMENTS (P) LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) Both these revision petitions are directed against the orders dtd. 10/3/2008 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.394 of 2005-06 and S.A. No.393 of 2005-06 respectively. By the said orders, while dismissing the Petitioner's appeals, the Tribunal affirmed the orders dtd. 1/2/2005 passed by the Assistant Commissioner of Sales Tax (ACST), Sundargarh Range, Rourkela in Sales Tax Appeal Nos.AA.271 (RL-II)/2004-05 and AA.255 (RL-II)/2004-05 respectively.

(2.) While admitting the present revision petitions, this Court by its order dtd. 27/10/2009 framed the following questions separately for considerations: "I. Whether equipment is same as machinery and would be covered under the Finance Department Notification No.44987-CTA-105/89-F dtd. 22/12/1989 w.e.f. 1/1/1990 and Notification No.1691/CTA-37/01 (PT)-F dtd. 9/1/2002 w.e.f. 1/3/2002? II. Whether in the facts and circumstances of the case, disallowance of claim of deduction under sec. 5(2)(A)(a)(ii) of the Orissa Sales Tax Act for sale of mechanical equipments i.e. idler to HEC against Form No.XXXIV is lawful and proper?"

(3.) An interim order was passed in both the revision petitions to the effect that the sales tax demand for the year 2001-02 shall be stayed subject to the Petitioner depositing Rs.50,000.00 and Rs.30,000.00 respectively before 15/11/2009.