UPHAR UDYOG Vs. STATE OF ODISHA

JUDGEMENT

(1.) The present revision petition by the Assessee arises out of an order dtd. 8/6/2007 of the Orissa Sales Tax Tribunal (Division Bench), Cuttack (Tribunal) in S.A. No.913 of 2002-03 for the year 1998-99.

(2.) While admitting the present revision petition on 9/5/2008, the following Questions were framed for consideration:

(3.) This Court heard the submissions of Mr. Jagabandhu Sahoo, learned Senior Counsel for the Petitioner and Mr. S. S. Padhy, learned Additional Standing Counsel for the Department-Opposite Party.