The High Court dismissed the State of Odisha's revision petition challenging the Odisha Sales Tax Tribunal's order allowing an appeal by an applicant-company. The court held the impugned order was just, proper, and devoid of merit.
The revision petition was dismissed and connected miscellaneous cases were disposed of.
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STREV No. 105 of 2003
06. 02.01.2019 Heard learned counsel for the parties.
By way of this revision petition, the petitioner-State has challenged the order dated 05.04.2002 passed by the Odisha Sales Tax Tribunal, Cuttack in S.A. No.807 of 1997-98 whereby the learned Tribunal has allowed the appeal preferred by the applicant-company.
Having heard learned counsel for the parties and considering the materials available on record, we are of the opinion that the impugned order dated 05.04.2002 passed by the Odisha Sales Tax Tribunal, Cuttack in S.A. No.807/1997-98 is just and proper. Even otherwise, we do not find any good ground to entertain the writ petition.
The STREV stands dismissed being devoid of merit. All the connected Misc. Cases/I.As shall stand disposed of accordingly.
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… ( K.R. Mohapatra) Judge
SKJ
State of Odisha
Applicant-Company
K.S. Jhaveri
K.R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
