SHALIMAR CHEMICAL WORKS LTD. Vs. STATE OF ORISSA

JUDGEMENT

(1.) THE petitioner has filed the aforesaid two writ petitions. W.P. (C) No.9356 of 2006 has been filed seeking to challenge a letter dated 5.8.2005 (Annexure -4) issued by the Sales Tax Officer, Cuttack 1 Central Circle, Cuttack to the petitioner informing him that "coconut oil" is liable to be taxed @ 12.5% VAT on sale price, as well as the revisional order passed by the Special Additional Commissioner of Sales Tax Central Zone Cuttack in Revision Case No. CUI -272/05 -06 (Annexure -5), affirming the view taken by the Sales Tax Officer, Cuttack.

(2.) IN W.P.(C) No.15482 of 2007, the petitioner has challenged the validity of the Notification dated 31.5.2007 by which amendment of entry Serial No.47 of Part -II of Schedule -B to the Orissa Value Added Tax Act, 2004 (in short "OVAT Act") as well as insertion of an explanation to entry Serial No.125 of Part -II, Schedule -B to the Orissa Value Added Tax Act, 2004 has been challenged.

(3.) SINCE the challenge in these two writ petitions were interrelated and were filed by the self -same petitioner, on the consent of the learned counsel appearing for the parties, both the writ petitions are taken -up together for disposal.