KEDAR GOURI RICE MILL Vs. STATE OF ORISSA

JUDGEMENT

(1.) HEARD Mr. J. Sahu, learned counsel for the petitioner and Mr. Dalai, learned Additional Standing Counsel for the Revenue.

(2.) THE petitioner, who is a registered dealer under the Orissa Value Added Tax Act, 2004 and has been granted a TIN number, challenged the order of assessment dated April 21, 2007 passed by the Sales Tax Officer, Bhanjanagar Circle, Bhanjanagar, Ward A, opposite party No. 2, under the Orissa Value Added Tax Act, 2004 vide annexure 2 on the following grounds :

(3.) THE provisions of rule 34(8) and rule 34(12) of the OVAT Rules, 2005 being relevant the same are reproduced below :