State v. Mukund Ltd.

STREV No.132 of 2004

1. 02.01.2019

By way of this Sales Tax Revision, the petitionerState has challenged the judgment and order dated 17.11.2003 passed by the learned Odisha Sales Tax Tribunal, Cuttack in S.A. Nos.1994 & 1995/1997-98.

On perusal of record, it appears that the learned Tribunal while considering

For better appreciation of the case in hand, paragraph-3 of Tribunal’s order dated 30.09.1997 is quoted hereunder:-

“3. In this regard, we are inclined to observe that the dealer-respondent took up the job of setting up a Basic Oxygen Furnace Plant, L.D. converter shop accessories in S.M.S.-2 in package No.1041 as per the contract signed with SAIL, Rourkela Steel Plant under its modernization programme after signing the agreement on 5^th August 1992. As already discussed by us, scope of contract in the agreement was divided into three parts, viz. (i) scope of supplies; (ii) supply and execution of work at site; and (iii) scope of services. The supply and execution work has started at the site of the Rourkela Steel Plant, during the year 1993-94. A portion of the works executed during the later period was assessed and ultimately the assessment landed in second appeal, which was stated to have been disposed of by this Tribunal in the second appeal No.1568-1569 of 1996-97. Since the execution of the works to set-up a Basic Oxygen Furnace Plant till its successful completion and handing over to Rourkela Steel Plant was a continuous process of work, the decision rendered by this forum for the subsequent periods will hold good for the preceding period Q/e. 6/93 and 9/93 and we don’t find any good ground to differ from the observations of this Tribunal though a number of points have been raised by the State in its grounds of appeal and written submission challenging the first appeal orders in the impugned case. The Tribunal has already ordered to allow exemption for sales to have