GAYATRI TRADERS Vs. STATE OF ORISSA

JUDGEMENT

(1.) HEARD Mr. J. Sahoo, learned senior counsel for the petitioner and Mr. Kar, learned Standing Counsel for the Commercial Taxes. The present revision has been preferred by M/s. Gayatri Traders challenging the order dated January 20, 2011 passed in S.A. No. 104(C)/2003 -04 whereby the Odisha Sales Tax Tribunal, Cuttack, dismissed the second appeal filed by the present petitioner with the following findings:

(2.) THE essence of the contention of the petitioner is two fold, first being that there is a conflicting order passed by the Tribunal in S. A. No. 18(C) of 2003 -04 on July 15, 2008 and the second point is about a decision delivered by the Division Bench of this court in the case of State of Orissa v. Mangala Store reported in : [2002] 125 STC 337 (Orissa). The essence of the contention of the petitioner is that the petitioner has sold ''husk" and the sale of such "husk" is exempted as per entry 30D of List A of the rate chart under the Orissa Sales Tax Act.