GUPTA DISTRIBUTOR Vs. STATE OF ORISSA

JUDGEMENT

(1.) The Petitioner/Assessee has in this revision petition questioned an order dtd. 19/6/2013 passed by the Orissa Sales Tax Tribunal (Tribunal), Cuttack in S.A. No.59 (V)/2012-13 whereby the appeal filed by the Revenue was allowed and an order dtd. 28/4/2012 passed by the Deputy Commissioner of Sales Tax (DCST) (Appeal), Cuttack deleting the demand raised by the Sales Tax Officer (STO), Cuttack-I City Circle for the period from 1/4/2009 to 31/1/2010 was set aside.

(2.) The net effect of the impugned order of the Tribunal is that the demand raised by the STO for the aforementioned period has been restored.

(3.) While admitting the present revision petition on 3/11/2016 the following question was framed for consideration by this Court: