VYSYA BANK LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS Sales Tax Revision has been filed by the assessee challenging the order dated 19.8.2002 passed by the Full Bench of the Orissa Sales Tax Tribunal, Cuttack (hereinafter referred to 'said Tribunal'). By the said judgment, the Tribunal dismissed the petitioner's appeal and confirmed the order passed by the Assistant Commissioner of Sales Tax, Koraput Range, Jeypore. The Sales Tax Revision was admitted on various questions formulated at pages 22 -23 of the Revision Petition, but at the time of argument only the following questions were pressed.

(2.) THE material facts of the case are that the petitioner, a public limited company incorporated under the Companies Act, has its registered office at 72, St. Mark's Road, Bangalore and branch office at Plot No. 6, Arunodaya Market, Link road, Cuttack -12. The petitioner carries on business in Banking and Leasing of diverse equipments and is registered within the jurisdiction of the Sales Tax Officer, Cuttack Central Circle, Cuttack having registration certificate No. CUIC 1932 which appears from Annexure -3 to the paper book.

(3.) BEING aggrieved by the said order of assessment, the petitioner Wed first appeal before the Assistant Commissioner of Sales Tax, Koraput Range, Koraput. The said appeal was numbered as AA (KOII) 2 -3/1998 -99. The Assistant Commissioner disposed of the said appeal by his order dated 27.7.1999 confirming the assessment and dismissing the appeal of the petitioner.