TEMPLE CITY INDUSTRIES Vs. STATE OF ODISHA

JUDGEMENT

(1.) While admitting this revision petition of the Assessee arisings from an order dtd. 31/10/2007 of the Orissa Sales Tax Tribunal ('Tribunal') in Second Appeal No.531of 2006-07 for the year 1998-99, by an order dtd. 24/8/2012 this Court framed the following questions for consideration:

(2.) Having heard learned counsel for the parties, the Court is of the view that both questions are required to be answered in favour of the Assessee and against the Revenue in view of the decisions of this Court in State of Odisha v. Oriclean Pvt. Ltd. 2021 SCC Online Ori. 2059 and Krishna Steel Industry v. Sales Tax Officer 2021 SCC Online Ori. 477, which in turn refer to the decision of the Supreme Court in Vadilal Chemicals Ltd. v. State of Andhra Pradesh (2005) 6 SCC 292 and of this Court in Naba Bharat Ferro Alloys Ltd. v. State of Orissa (2010) 31 VST 319.

(3.) The revision petition is accordingly disposed of and the impugned order of the Tribunal is hereby set aside.