R.B. Agarwal and Co. (P) Ltd. Vs. State of Orissa and ors.

Decided On : Mar-20-2009

Court : Orissa

LAW: Rule 16, Section 16(2, the Companies Act, Central Excise Act, Section 5(3, the CST Act', Rule 10, Rule 80, Rule 22, Section 5(3, the CST Act, Section 5(3, the CST Act, Section 5(3, the Central Excise Law, Chapter 73, Rule 19, Rule 80, Section 23(4, Rule 80, Section 5(3, Article 226 of the Constitution, Rule 80, Rule 22, Article 226 of the Constitution of India, Article 226, Article 226, Rule 80, Rule 22, Rule 80, Rule 80, Rule 80, Rule 22, Section 263, the Income Tax Act, Section 263(1, Rule 22, Section 263, Section 5(3, the CST Act, Section 5(3, the C.S.T. Act, Section 5(3, chapter 73, the ARE I.f) Export Under Section 5(3, the CST Act, Rule 22, Rule 10, Section 5(3, the C.S.T. Act, Section 5(3, the C.S.T. Act, Rule 80, Rule 22, Section 5(3, the CST Act, Section 5(3, Rule 80, Rule 22

PERSON: B.N. Mahapatra, Orissa, Petitioner, Cent Vat Credit, Rourkela, Petitioner, Petitioner, Petitioner, Petitioner, Debi Pal, Pal, Petitioner, Pal, suo motu, S.P. Dalai, Anr, Petitioner, suo motu, suo motu, Cf Dwarka Nath v. ITO, Baijnath Biswanath, Anr, Bill, Range, Rourkela, Anr, Anr, B.S. Chauhan

NORP: J.1, Central Excise, Hon'ble

ORG: Revisional Orders Dated, Sales Tax, the Central Sales Tax, CST, Industrial Estate, M/s R.B. Agarwala & Co., RBA, RBA, RBA, the Sales Tax Officer, CST, the Central Sales Tax Act, Form-Ill, CST, Assessing Officer-Opposite Party, Learned Counsel, the Opposite Party, the A.G. Audit Report, A.G. Audit Report, Sales Tax, OST Rules, CST, Central Sales Tax, suo motu revision, Learned Sr. Counsel, C.I. Castings, C.I. Castings, The 'Cast Iron Castings', CETA, CETA, the Form-H, CER, CER, the Central Excise Officer(s, A.G. Audit, the Central Excise Department, the Judgment of the Hon'ble Supreme Court, Malbar Industries & Company Ltd., Income Tax, Madras High Court, Income Tax v. MEP Co. Industries Ltd., the Central Sales Tax Act, Learned Counsel, the Commissioner of Sales Tax, suo motu revision, the Writ Petition, the Central Sales Tax Act.5, Court, the Commissioner of Sales Tax the Petitioner, Court, the Orissa Sales Tax Rules, the Central Sales Tax, Court, Court, The Hon'ble Apex Court, Arun Kumar, Ors, v. Union of India and Ors, Court, Court, Court, Court, The Hon'ble Apex Court, State, Gujarat Ambuja Cement Ltd., the High Court, the High Court, the High Court, the High Court, the High Court, OST Rules, CST, the Writ Petition, OST Rules, the Sales Tax Officer, the Additional Commissioner,, OST Rules, OST Rules, CST, Assessing, Malbar Industries & Company Ltd., Income Tax, Assessing, Section, Income Tax, Meco Industries Ltd., ITR, OST Rules, CIT, Kashi Nath & Co., STC, CST, the A.G. Audit Party, export.12, Assessing, the A.G. Audit Report, A.G. Audit, Iron, Central Excise Tariff Act, Iron-Code-7325.10, CEN, the A.G. Audit Report, suo motu revision under Rule 80, OST Rules, CST, CST, A.G. Audit Report, Export, Reliance, Vijay Laxmi Cashew Company and Ors, OST Rules, CST, the A.G. Audit Party, Assessing, Assessing, the A.G. Audit Party, the A.G. Audit Report the Assessing Officer, Vijay Laxmi Cashew Company and Ors, Steerling Foods, Puri Marine Products, Steerling Foods, the Hon'ble Apex Court, the Hon'ble Apex Court, Court, Puri Marine Products, the A.G. Audit Report, OST Rules, CST, The Writ Petition, C.J.I

DATE: 31st December, 2007, 2002-03, 2003-04, 2004-05, 1957, 1956, 2004, the above assessment years, 1956, the above three years, 28th July, 2007, three assessment years, October, 2007, 1,52,98,613, the years 2002-03, 2003-04, 2004-05, 1985, 2000, 1957, 2007, 2005, three years, two years, 2000, 1961, 2007, 1965]57ITR349(SC, 2003, the year 2002-03, the year 2002-03, the year, the years 2003-04, 1996, 1991, the years 2002-03, 2003-04, 19.02.2008

CARDINAL: 2, 2, 2, 2, 2, three, 3, 3, 7325.10, two, 18, 19, one, two, one, 243, 2007]294ITR121(Mad, 19.2.2008, 1, 142, 1, 80, one, 243, one, one, two, 294, 281.9, 1970]77ITR6(SC, 1988]170ITR28(All, 133, 300, 1A, 12A, 7325.10, 100, 80, 1986(26)ELT3(SC, 82, 16

GPE: law.2, Kalunga, Kolkata, India, ARE-1, India, Rourkela, Karnataka, Orissa

ORDINAL: 5th, first, second, second

WORK_OF_ART: 'Cast Articles of Iron', Articles of Iron or Steel'

LOC: Chapter Sub

PRODUCT: Order Dated 17.2.2007.13, Calcutta, Order Dated