Orissa Power Generation Corporation Limited Vs. Commissioner, Commercial Taxes and ors.

Decided On : Feb-14-2008

Court : Orissa

LAW: the Companies Act, the C.S.T. Act, Bhubaneswar-II Circle, Section 7(2, the C.S.T. Act, the C.S.T. Act, the CST Act, Order Dated 2.3.1991, Section 8(3)(b, the CST Act, the CST Act, the Income Tax Act, Section 8(1, Section 7(2, the CST Act, Section 8(3, Section 8(3)(b, the CST Act, Section 6, the C.S.T. Act, Section 8, Section 8, Section 13, Rule 13, Section 8, Section 8(3)(b, Rule 13, Section 8(1, Rule 13, Rule 13, Rule 13, Section 8(3)(b, Section 8(3)(b, Section 8(3)(b, Section 5(2)(a)(ii, the Income Tax Act, the Indian Income Tax Act, Section 8(1, the Thermal Power Generator, the Thermal Power Plant, the Thermal Power Plant

PERSON: I. Mahanty, Bhubaneswar, Switch, Bhubaneswar, Order Dated, Orissa, Order Dated, Order Dated, Orissa, Distemper, Civil Works.(3, Boiler, Turbinesecondary, Bunker, Power Housefor, Switchyard, Switchyard, Switchyard, Switchyard, gridtransformer bay, Receptacles, Pollutioncontrol equipments.6, Nos, Nos, Nos, Das, Distemper, Civil Works.sati, Bunker, Bunker, Boiler, Dieselgenerator, Switchyard, Switchyard, Switchyard, Switchyard, bay bus couplerbay, linebay, Receptacles, Das, Andhra Pradesh, Das, Jaipur v. Rajasthan Electricity Board, Das, suo motu, Das, Order Dated, Das, Petitioner, Order Dated, Orissa, Jaipur, Kanpur, Anr, Orissa, Petitioner, Lordships, Cotton, Judgment Rule 13, Lordships, Andhra Pradesh, Lordships, Yarmouth, John Good & Sons Ltd., Jaipur v. Rajasthan Electricity Board, H.S. Meters, Petitioner, Petitioner, H.S. Meters, Nos, Nos, Switchyard, Generating

NORP: J.1, Bends, F.G., Items, HPheaters, Bends, Allowedand, clock.electronic, inter-State

ORG: inter alia, the State of Orissa.2, The Petitioner-Company, O.S.T, Sales Tax, the Petitioner-Company, Machines, Turbines, Generators, Transformers,, Switch & Switch Gear', the Petitioner's Thermal Power, the Petitioner Company, Registration Certificate, The Petitioner-Company, Certificate, Petitioner-Company, this Hon'ble Court, Court, the Commissioner of Sales Tax, Court, O.P.2, Certificate, the Petitioner-Company, Certificate, Power House Buildingsquare, Building Materials, Power House BuildingFencing, sati, Power House, House & Central roomtables, P.H. Colony Road, I.D. Fans, Coal, Turbo, HP & LP, Electrostatic, HP, Bunkerlevel, Rack&, areTurbine, the1 Central, phosphate & hydrazine, Tanks, CHP, Diesel, Dozers, Scraper,Dumpers, Chemical, ServiceWater, Generator.(d, Generatedbus, CW, CW, CW, Boiler, MW, Generatingpanels, MW & 400, Diesel, AC/DC, Electrical &, P & C, MGR System, Orissa, the Petitioner-Company, the Petitioner-Company, the Petitioner-Company, the Petitioner-Company, Certificate, the Petitioner-Company, the Petitioner-Company, the Power Houseleveling, etc.2, Powerand, House Building, PowerHouse, & Centralroom, I.D. Fans, Coal, notTurbo, HP & LP, BoilerElectrostatic, Run, Rack &, Turbine, the Turbine.& L.P., dozing(phosphate & hydrazine, Tanks, CHP, Power House, Dozers, Scraper,Dumpers, Chemical, Service Water, Generated Power, Generated Power, CW, CW, CW, housedistribution board, Unit control board, MW, MW & 400, Diesel, AC/DC, Electronicpackage, P.O.,facilities, g) Electrical & phomatic, Power House, P & Csystem, MGR System, Learned Counsel, Income-Tax, Kanodia Warehousing Corporation, Income Tax, Taj Mahal Hotel, the Judgment of the Hon'ble Supreme Court, the Hon'ble Supreme Court, the Rajasthan Electricity Board, the Central Sales Tax Act, night.10, Sales Tax, Certificate, Certificate, Learned Counsel, the Petitioner-Company, the Petitioner-Company, Court, Court, Learned Standing Counsel, inter alia, Court, Learned Standing Counsel, Learned Standing Counsel, the Hon'ble Supreme Court, Lordships of Apex Court, the Hon'ble Supreme Court, J.K. Cotton Spinning & Weaving Mills Co. Ltd., Learned Counsel, the Revisional Authority, the Registration Certificate of the Petitioner the materials, the Commissioner of Sales Tax, Learned Standing Counsel, the Central Sales Tax, the Hon'ble Supreme Court, Hon'ble Supreme Court, J.K. Cotton Spinning & Weaving Mills Company Limited, the Central Government, The Hon'ble Supreme Court, the Central Government, the Central Government, Hon'ble Supreme Court, the High Court, Lordships, the Hon'ble Supreme Court, Indian Copper Corporation Ltd., the Hon'ble Supreme, Lordships, The Hon'ble Supreme Court, Member,, Board of Revenue, Judgment that, Hon'ble Supreme Court, the Learned Counsel, the Board of Revenue, the Hon'ble Supreme Court, Lordships, the Hon'ble Supreme Court, Star Paper Mills Ltd., Hon'ble Supreme Court, Hon'ble Supreme Court, Central Excise, Ballarpur Industries Limited, Income Tax, Taj Mahal Hotel, Lordships, Income Tax, Kanodia Warehousing Corporation, Lordships, the Hon'ble Supreme Court, CIT, Taj Mahal Hotel, Hon'ble Allahabad, Lordships, Gujarat High Court, CIT v., Eicon Engineering Company Limited, Lordships, Kanodia Cold Storage, Lordships, the Learned Counsel, The Petitioner-Company, The Petitioner-Company, Petitioner-Company, the Hon'ble Supreme Court, Hon'ble Supreme Court, the Rajasthan High Court, Rajasthan High Court, the Rajasthan Electricity Board, the Central Sales Tax Act, Board, the Hon'ble Supreme Court, High Courts, Court, The Petitioner-Company, a Power House Plant, a Power House Building, the Power House Building, the Apex Court, G.I.Pipes, C.I. Pipes, Power House, Learned Counsel, the Petitioner-Company, Guest House, the Registration Certificate, G.I. Pipes, C.I. Pipes, Power House, Apex, P.H. Colony, Road, Boiler, Turbines and Generator, the Power House Plant, the Petitioner-Company, Registration Certificate, the Central Sales Tax Act.26, A.K. Ganguly, C.J.I

WORK_OF_ART: Thermal Power Plants, Thermal Power Station, Pumps, Compressors, Boiler and Cables', Thermal Power, These Materials are Not AllowedCement, Steel, Allowedtars, Thermal power Station, Pumps, Compressors, Collector of Central Excise, Meerut (1990, Thermal Power Plant, Thermal Power Plant, Thermal Power Plant

DATE: 17.3.1987, six months, 25.9.1987, 31.10.1988, 1990-91, 2875, 2876 of 1992, 10.6.1993, 10.6.1993, 1 32, 20.12.2007, 200V,400 AH, 1997, 1956, the rainy season and, winter, 17.3.1987, 25.9.1987, 1.8.1988, 25.9.1987, 1992, 10.6.1993, 10.6.1993, more than four years, 1965, 25.9.1987, paragraph-12, 4.11.1987, any year, Rule 13, Rule 13, 1972)4SCC121, 1990, 1980, 1887, 1963, 1956, '22

CARDINAL: 396, 397, 6000, 200, 24, 1.1, forUnit, 400, 132, 132, 33, 4, 100, 1, 2, 5(g, 5(a, 5(b, 5(e).7, tabular, 6000, 415V, 24, 24Vsystem, 6., 1.1, 220, 220, 132, 1980]121ITR996(All, 1971]82ITR44(SC, 104, 89, 1.8.1988, 16, 563, 1.8.1988, 8(4, 1, 3, 1, 3, 14, 7, 76, 312, 77, 282, 1971]82ITR44(SC, 80, 996, 1971]82ITR44(SC, 19, 1, 214, 1974]96ITR672(Guj, 1975]100ITR155(All, 1, 1, 2, 3, 4, 5(a

GPE: G.I., G.I., Guestcookeries, Unitdistribution, A.C., G.I., Judgment, Bihar, West Bengal v. M/s. Phelps & Co. Pvt, New Delhi, France

LOC: Belt, Belt

PRODUCT: 400AH, Generator, UnitBattery 220V., 132KV, 132KV, Judgment, Order Dated 10.6.1993.11, Judgment, Respondent

PERCENT: 6/DC, 6/DC

ORDINAL: first, second, first

FAC: Revision, Judgment