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Food Corporation of India Vs. Commissioner of Sales Tax and ors.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 9B(3), 12(4), 14 and 14A; Orissa Sales Tax Rules, 1947 - Rule 80; Constitution of India - Article 226 and 265

Reported in : 98(2004)CLT273; [2005]142STC464(Orissa)

Advocate for Respondent : Ashok Mohanty, Senior Standing Counsel;Kedarnath Jena, Adv.

A. K. Patnaik, J.1. For the year 1974-75, the petitioner was assessed to extra tax in the assessment made under Section 12(4) of the Orissa Sales Tax Act, 1947 (for short, 'the Act'). A penalty was...

Tata Sponge Iron Ltd. Vs. State of Orissa and ors.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Loan Rules, 1980

Reported in : 2001(I)OLR99; [2001]122STC354(Orissa)

Advocate for Respondent : Additional Standing Counsel and ;Additional Standing Counsel (CT)

A.S. Naidu, J.1. The petitioner, a public limited company engaged in the business of manufacture and sale of sponge iron at a place called 'Bileipada' in Birikala Panchayat under Joda Panchayat Samiti in the district of...

Amarchand Lakhiram Vs. Commissioner of Sales Tax and ors.

Court : Orissa

Subject : Sales Tax

Reported in : 67(1989)CLT344; [1989]73STC179(Orissa)

Advocate for Respondent : S. Mohapatra, Additional Standing Counsel (CT)

K.P. Mohapatra, J.1. In this writ petition the petitioner, a dealer under the Orissa Sales Tax Act (hereinafter referred to as 'the Act'), has challenged the assessment under Section 12(4) for the assessment year 1987-88.2. Facts...

Santuka Agencies Vs. State of Orissa and ors.

Court : Orissa

Subject : Sales Tax

Reported in : [1989]73STC188(Orissa)

Advocate for Respondent : A.B. Misra, Standing Counsel (CT)

K.P. Mohapatra, J.1. In this writ petition the petitioner has challenged the order (annexure-2) passed by opposite party No. 3 virtually refusing to direct refund of sales tax to the tune of Rs. 6,242.26.2. Facts stated...

Shankar Rice and Oil Mill Vs. State of Orissa

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 24(1); Orissa Sales Tax Rules, 1947 - Rule 60; Orissa Sales Tax Tribunal Regulations, 1992

Reported in : 2002(I)OLR396; [2003]131STC19(Orissa)

Advocate for Respondent : S. Panda, Additional Standing Counsel (CT)

P.C. Naik, J.1. On an application of the dealer under Section 24(1) of the Orissa Sales Tax Act, 1947 (in short, 'the Act'), the Orissa Sales Tax Tribunal (in short, 'the Tribunal') has referred to the...

Sk. Umar Ali Vs. Addl. Commissioner of Sales Tax and anr.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 12(5), 13(5) and 23

Reported in : [1990]78STC271(Orissa)

Advocate for Respondent : The Standing Counsel (CT)

D.P. Mohapatra, J.1. The question that arises for consideration in this case is whether in the facts and circumstances of the case imposition of penalty against the petitioner under Section 13(5) of the Orissa Sales Tax...

Nirmal Kumar Guha Vs. Additional Commissioner, Sales Tax

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 9(3)

Reported in : [1990]78STC425(Orissa)

Advocate for Respondent : The Standing Counsel (CT)

1. Heard counsel for the petitioner and the learned Additional Standing Counsel for the department.2. This writ application is directed against an order passed by the Additional Commissioner of Sales Tax refusing to set aside cancellation...

Srikrishna Cinema Vs. Additional Commissioner of Commercial Taxes and ...

Court : Orissa

Subject : Sales Tax

Acts : Orissa Entertainments Tax Act, 1946 - Sections 14, 14(1) and 14(2)

Reported in : 69(1990)CLT648; [1990]78STC475(Orissa)

Advocate for Respondent : The Standing Counsel (CT)

G.B. Patnaik, J.1. The levy of penalty for default in payment of show tax under the provisions of the Orissa Entertainments Tax Act, 1946 (hereinafter referred to as 'the Act') is under challenge in this writ...

Halari Store Vs. Commissioner of Sales Tax and anr.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 23, 23(2) and 23(4); Orissa Sales Tax Rules, 1947 - Rule 80

Reported in : 1996(I)OLR493

Advocate for Respondent : Standing Counsel and ;Addl. Standing Counsel (CT)

R.K. Patra, J. 1. Both the writ petitions are directed against the notices dated 9-6-1995 (Annexure-1) issued by the Additional Commissioner of Sales Tax, Orissa, Cuttack-opp. party No. 2 under Section 23 (4) (a) of the...

Jankiram JaIn Vs. State of Orissa and ors.

Court : Orissa

Subject : Sales Tax

Acts : Constitution of India - Articles 226 and 227; Central Sales Tax Act, 1956; Orissa Sales Tax Act, 1947

Reported in : 1991(II)OLR206

Advocate for Respondent : A. Patnaik, Standing Counsel (CT)

B.L. Hansaria, C.J.1. The petitioner is a dealer in wholesale season rial goods like pulses, oil seeds, etc. which are declared commodities within the meaning of Section 14 of the Central Sales Tax Act (for short...