LUIS PACKAGING PVT.LTD. Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS sales tax revision has been filed under section 24(1) of the Orissa Sales Tax Act, challenging the order dated April 15, 2002 passed by the Full Bench, Orissa Sales Tax Tribunal in S.A. No. 617 of 2001 -02 for the assessment year 1998 -99, confirming the order of assessment dated January 27, 2001 passed under section 12(4) of the Act by the Sales Tax Officer, Circle II, Cuttack and the first appellate order dated July 20, 2001 passed by the Assistant Commissioner of Sales Tax, Cuttack II Range, Cuttack.

(2.) THE facts of the case are as follows :