STATE OF ODISHA Vs. AURO PLASTICS, BHUBANESWAR

JUDGEMENT

(1.) The petitioner assails the impugned orderdtd.12.11.2013 U/s.24 of the Orissa Sales Tax Act (hereinafter called the Act) passed by Orissa Sales Tax Tribunal, Cuttack in S.A. No.706 of 2008-09.

(2.) Succinctly, the case of the petitioner is that the opposite party being a registered dealer carries on business in manufacturing and sale of Linear Low Density Polythene Bags (in short L.L.D.P.E) during the year 2002 to 2003. It is alleged inter alia that the opposite party filed Sales Tax return U/s.12(4) of the Act showing said material vide Entry No.129 of list "C". The learned Assessing Authority by observing in its Assessment Order that such commodity being fallen to Entry No.136 under list 'C' is exigible to sale tax at the rate of 8% under Entry No.136 of the Act instead of Entry No.129 of the Act.

(3.) It is further alleged by the petitioner that opposite party preferred 1st Appeal before the Assistant Commissioner of Sales Tax (Appeal) (in short A.C.S.T). The First Appellate Authority confirmed the Assessment Order ex-parte on 25.11.2008. Against the order of the First Appellate Authority the opposite party filed Second Appeal before the Orissa Sales Tax Tribunal. The learned Tribunal did not interpret the entry in question and wrongly decided by setting aside the order of the Assessing Authority. It is the case of the petitioner that the Second Appellate Authority has no authority to issue direction to the Assessing Authority to assess de novo the entry of the material after expert opinion obtained.