The Odisha Single Judge dismissed the State of Odisha's revision challenging the Sales Tax Tribunal's dismissal of a second appeal. The Court held the Tribunal correctly relied on Shree Rani Sati Mining Traders regarding underground mining assessment deductions.
The revision was dismissed; the Tribunal's order setting aside the assessment was affirmed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
STREV No.80 of 2014
05. 10.11.2015 Heard Mr. R.P. Kar, learned Standing Counsel for the R
evenue (petitioner herein).
This revision has been filed by the State of Odisha seeking to challen
ge an order dated 25.02.2014 passed by the Odisha Sales Tax Tribunal in Second Appeal No.279 o
f 2000-01 dismissing the appeal filed by the State of Odisha against the order dated 18.02.200
0 passed by the Assistant Commissioner of Sales Tax, Cuttack-II Range, Cuttack in First Appeal
No.AA-399/KJB of 1995-96 setting aside the order of assessment dated 11.08.1995 passed by the
Assessing Officer for the assessment period 1992-93.
Mr. Kar, learned Standing Counsel for the Revenue essentially contends
that the Tribunal had heard the Second Appeal and applied the ratio of the judgment in the ca
se of Shree Rani Sati Mining Traders Vs. Sales Tax Officer, Rourkela, (1983) 53 STC 322 (Ori)
to the fact situation of that case.
We have perused the order passed by the Tribunal. By which order, the
order of the First Appellate Authority was affirmed. Considering the facts and circumstances o
f the case, we are of the considered view that the judgment of the Honble Supreme Court relied
on by the S.T.O. in the case of Hindusthan Sugar Mills Vs. State of Rajasthan, (1979) 43 STC
29 were inapplicable in the fact situation that arise for consideration in the present case. W
e are in agreement with the view expressed by the Tribunal in terms of the judgment rendered b
y this Court in the case of Shree Rani Sati Mining Traders (supra) in which this Court came to
hold that when the ores were shifted from the assessees pit-head, they were already earmarked
for supply to the purchaser against existing contracts and there was a continuous supply by t
he assessee against existing contracts to the purchaser under that process. That apart, the pr
ovision in Section 5(2)(A)(a)(iii) of the Orissa Sales Tax Act, as amended by the Orissa Sales
Tax (Amendment) Act, 1975 and made claim of deduction admissible where the cost of onward fre
ight or delivery charges were separately charged and that had been done in the instant case.
The Tribunal had found that the fact situation of the present case is
similar to that which arose for consideration in the case of Shree Rani Sati Mining Traders (s
upra) and, accordingly, applied the ratio of the aforesaid judgment and dismissed the appeal o
f the State of Odisha. Hence, we are of the considered view that none of the questions framed
in the present revision needs to be considered by this Court in view of the facts as noted her
einabove.
Accordingly, the revision stands dismissed.
Free copy of this order be handed over to the learned counsel for the
Revenue for necessary communication.
Urgent certified copy of this order be granted on proper application.
..
I. Ma
hanty,J.
......
Dr. D.P. Choudhury,J.
06. 10.11.2015 Misc. Case No.185 of 2014
In view of the order passed today in STREV No.80 of 2014, this Misc. C
ase is disposed of.
..
I. Mah
anty,J.
......
Dr. D.P. Choudhur
y,J.
3
2 issues framed by the court
Whether the judgment in Hindusthan Sugar Mills was applicable to the facts of the present case.
Whether the Tribunal correctly applied the ratio in Shree Rani Sati Mining Traders regarding deduction claims.
Colour shows how this judgement treated each authority
Shree Rani Sati Mining Traders Vs. Sales Tax Officer, RourkelaRelied on¶4
Shree Rani Sati Mining Traders Vs. Sales Tax Officer, Rourkela, (1983) 53 STC 322 (Ori)
Hindusthan Sugar Mills Vs. State of RajasthanDistinguished¶5
Hindusthan Sugar Mills Vs. State of Rajasthan, (1979) 43 STC 29
1 provisions across 1 enactments
State of Odisha
Sales Tax Tribunal
I. Mahanty
Dr. D.P. Choudhury
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court