Indian Oil Corporation Limited Vs. State of Orissa and ors.

Decided On : May-16-2008

Court : Orissa

LAW: Section 617, the Companies Act, the CST Act', Section 9(2, the CST Act, Rule 10, Rule 12(8, Section 3(a, the CST Act, the CST Act, Rule 10, Section 23, the OST Act, Rule 10, Rule 10, Rule 12(8, Rule 12(8, Rule 12(8, Rule 10, Rule 12(8, Rule 10, Rule 10, the CST Act, the CST Act, Rule 10, the CST Act, the CST Act, Rule 12(8, Rule 10, Rule 12(8, Rule 12(8, Section 12(8, the OST Act, Section 12(8, the OST Act, Section 12(8, Rule 12(8, Rule 12(8, Rule 12(8, Section 12(8, Section 12(8, the OST Act, Section 12(8, Section 12(8, Section 12(8, Rule 12(8, Rule 12(8, Section 12(8, the OST Act, Section 12(8, Section 34, Section 34, Section 12(8, the OST Act, Section 12(8, the OST Act, Rule 10, Section 12A, Section 12A, Section 12A, Section 12A, Section 12(8, Section 154(7, Section 154(7, Section 19(1, Section 19, Rule 12(8

PERSON: B.N. Mahapatra, G-9 Ali Yaver, Jung Marg, Bandra, Bhubaneswar, Khurda, Orissa, 8,50,53,19,480, Orissa, Received Qty, KL Despatched, 8,50,53,19,480, Port Blair, Andaman, Sanjit Mohanty, Vizag, Rule 12(8, Tel Utpadak Kendra, Tamil Nadu v. Arulmurugan, Jay-anarayan, Kedarnath v. Sales Tax Officer, H. R. Sri Ramulu, Madhya Pradesh, H.M. Esufali, H.M. Abdulali, Uttareswari Rice Mills, Amritlal Bhogilal, Rules, Law, Bhubaneswar, D. Ch, Koraput, Petitioner, Mach, Tel Utpadak Kendra, Ghanshyamdas, Jayanarayan, Uttareswari Rice Mills, Tamil Nadu v. Arulmurugan, H.R. Sri Ramulu, H.M. Esufali, H.M. Abdulali, Petitioner, maintainable.39

NORP: J.1, inter-State, inter-State, inter-State, inter-State, inter-State, inter-State, assessment.26, Indian, Statute

DATE: February 19, 2007, 1957, the assessment year 2001-02, 2,99,05,07,587, 1,79,43,04,552, 1956, 1956, the assessment year 2001-02, the year, March 31, 2005, 8,54,58,73,039, February 15, 2006, April 26, 2006, the assessment year 2001-02, December 30, 2006, February 19, 2007, year, 261565, 228535----------------------------------------------------------SKO, 356381, the year 2001-02, annual, annual, 228535, 228535, the year 2001-02, the year 2001-02.8, the assessment year 2001-02, the year 2001-02, 1964]51ITR557(SC, 1988, 1987, the assessment year 2001-02, five years, the expiry of the year, five years, the expiry of the year, the year 2001-02, December 30, 2006, December 30, 2006ToM, the year 2001-02, 1957, the year 2001-02, 261565, the year 2001-02, 228535, the year, the year 2001-02, the year, the year, the year 2001-02, that year, the year 2001-02.20, 1993, 1993, 76, 2006, 61, 18, five years, the relevant year, March 31, 2005, 31, 2005, the year 2001-02, that year, 1981, 1959, 1964]51ITR557(SC, 1988, 1987, three years, five years, the financial year, five years, 1922, 1922, a particular year, 1982, four years, four years, 1961, four years, four years, four years, 19 days, September 1, 1960 to September 19, 1960, the year, the whole year, 2001-02, the year, March 20, 2007

ORG: the Sales Tax Officer, the Central Sales Tax, Government of India, Orissa State Office, Bhoi Nagar, Diesel, HSD, LDO, Superior Kerosene Oil, ATF, AV Gas, the Central Sales Tax Act, HSD, SKO, Paradeep, State, State, CST, Sales Tax, the Tribunal under Section 23(3, the Orissa Sales Tax Act, the Commissioner of Sales Tax, him.6, CST, CST, HSD, SKO, OST, CST Act, Paradeep, Inter-State, Paradeep, the State of Orissa, HSD, SKO, HPCL, BPCL, IBP Co., HSD, SKO, the State of Orissa, the State of Orissa, Paradeep Port, HPCL, BPCL, IBP Co., HSD, SKO, CST, Paradeep, CST, Paradeep Port, SKO, HSD, the State of Orissa, SKO, HSD, Paradeep, Indian Oil Corporation Ltd., Hindustan Petroleum Corporation, SKO, HSD, the State of Orissa, SKO, HSD, the Commissioner of Sales Tax, the Tribunal on the question, CST, CST, Tribunal, the Sales Tax Tribunal, CST, CST, CST, Supreme, Sales Tax, CLT, Taxes, Hind Wire Industries Ltd., Sales Tax, Sales Tax, Counsel, Supreme Court, Court, CST, CST, CST, CST, CST, CuttackNo, CT, TIN-21181202651Orissa State Office, Bhoi Nagar, CST, HSD, SKO, Paradeep, HSD, SKO, the State of Orissa.(b), Paradeep Lighterage Terminal, Paradeep, CST, CST, CST, State, Guruvalu Son & Co., Sales Tax Officer, VST, CST, Sales Tax Tribunal, Tribunal, CST, CST, Court, Tribunal, Tribunal, Tribunal, CST, Supreme Court, Supreme Court, the Bombay Sales Tax Act, Tribunal, Tribunal, the supreme appellate authority, Lordships, Tribunal, Court, Court, CST, Sales Tax, CST, CST, CST, Court, State of, Taxes, Lordships, CST, Hind Wire Industries Ltd., Supreme Court, I.T.O., Supreme Court, Court, CST, Court, A.K. Ganguly

LOC: East Circle, East

CARDINAL: 051, 304, 24,48,351, 8,54,43,13,286, 13,85,98,769.94, 18,03,333, 5, 3,93,47,379Stock, 8,50,53,19,480Net, 3,74,78,249Thus, 310550, 4,11,36,30,000, 310550, 2,48,44,00,000, 68, 64, 1977]2SCR593, 1995]212ITR639(SC, 1973]89ITR6(SC, 1958]34ITR130(SC, 16, 12(8, one, 304, 356381, 310550, 90, 280, 91, 148, 2008, 14, 2008, 1, 5, 3, 5, 48, 248, 68, 25, 64, two, 1973]89ITR6(SC, 51, 381, 1977]2SCR593, 1995]212ITR639(SC, 1973]90ITR271(SC, three

GPE: Haldia, Budge Budge, Haldia, the State of Orissa, Haldia, the State of West Bengal, Haldia, Orissa.9, jurisdiction.10, Counsel, Orissa, Ugratara Bhojanalaya, petitioner.33

FAC: Port Blair, Port Blair, Port Blair, Haldia Port, Haldia Port, Haldia Port

PRODUCT: F, F, Rule 12(8, Rule 12(8, F, F, Rule 12(8, Rule 12(8, Rule 12(8, Ghanshyamdas v. Regional, Rule 12(8, Rule 12(8, Rule 12(8, Rule 12(8

ORDINAL: first, second, second, second, second, second, second, first, second, second, first, first, second, first, second, second, second, second, first, first, first, first, second, third, first, first, first, first, second, first, second, first, second, second, first

TIME: 1983(13)ELT1651(SC