Revision petition filed by the State for condonation of delay and disposal of STREV No.368 of 2008, which challenged the Sales Tax Tribunal's classification of goods as aluminium utensils taxable at 4%. The High Court allowed the application and disposed of the petition without framing the question.
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.
IN THE HIGH COURT OF ORISSA AT CUTTACK STREV No.368 of 2008
…. State of Orissa, represented through the Commissioner of Sales Tax, Cuttack
Petitioner
Mr. Sunil Mishra, ASC
-versus-
…. M/s. Hawkins Cooker Ltd., Rudrapur, Opposite Party Bhubaneswar
None
CORAM: THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK
Order No.
ORDER 26.04.2022
Misc. Case No.147 of 2013
STREV No.368 of 2008
Page 1 of 2
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
M. Panda
Page 2 of 2
1 issue framed by the court
whether the Tribunal was justified in holding that the products sold were aluminium utensils taxable at 4%.
State of Orissa, represented through the Commissioner of Sales Tax, Cuttack
M/s. Hawkins Cooker Ltd.
R.K. Pattanaik
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
