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Forest Utilisation Officer Vs. Sales Tax Officer and anr.

Court : Orissa

Subject : Sales Tax

Reported in : [1988]69STC79(Orissa)

Advocate for Appellant : R. Mohanty, Adv.

H.L. Agrawal, C.J.1. In both these writ applications, the parties and the facts being common, they have been heard together for disposal by the following order.2. The question involved is the liability of the petitioner under...

Ram Kishan Rajkumar Vs. Assessing Authority and anr.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Entry Tax Act, 1999 - Sections 7 and 7(4); Orissa Entry Tax Rules, 1999 - Rule 15(1); Orissa Sales Tax Act, 1947 - Sections 11

Reported in : [2005]139STC450(Orissa)

Advocate for Appellant : A. Mohanty, Adv.

1. Heard Mr. A. Mohanty, learned counsel for the petitioner and Mr. Narasingha, learned Additional Standing Counsel (C.T.).2. In this writ petition, the petitioner has challenged the assessment order under the Orissa Entry Tax Act, 1999...

Santosh Kumar Modi and ors. Vs. Sales Tax Officer and anr.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 16(1), 16B, 16D and 16D(5); Orissa Sales Tax Rules, 1947 - Rule 94, 94(4), 94(5) and 94A; Constitution of India - Article 226

Reported in : [2005]141STC178(Orissa)

Advocate for Appellant : J.B. Sahoo, Adv.

1. Heard Mr. J.B. Sahoo, learned counsel for the petitioners and Mr. R.P. Kar, learned Additional Standing Counsel (C.T.).2. The case of the petitioner is that petitioner No. 1 is a registered dealer and the petitioner...

State of Orissa Vs. Firestone Tyres and Rubber Company of India Ltd.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 2

Reported in : [1993]88STC408(Orissa)

Advocate for Appellant : P.K. Mohanty, Additional Standing Counsel (C.T.)

Pasayat, J. 1. On being moved by an application under Section 24(2) of the Orissa Sales Tax Act, 1947 (in short, 'the Act'), this Court had directed the Orissa Sales Tax Tribunal (in short, 'the Tribunal')...

State of Orissa Vs. Jagadamba Flour and Dal Mills

Court : Orissa

Subject : Sales Tax

Reported in : [1988]68STC234(Orissa)

Advocate for Appellant : Additional Standing Counsel (C.T.)

H.L. Agrawal, C.J. and P.C. Misra, J. 1. The Member, Additional Sales Tax Tribunal, Orissa, has stated the cases and referred the following common question of law under Section 24(1) of the Orissa Sales Tax Act,...

State of Orissa Vs. I.D.L. Chemical (P) Ltd.

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 3, 8(1), 8(4), 24(1), 24(2) and 24(5); Central Sales Tax Act, 1956 - Sections 3, 6A and 9; Companies Act; Explosives Act, 1884; Explosives Rules, 1983 - Rule 7

Reported in : [2006]147STC231(Orissa)

Advocate for Appellant : Senior Standing Counsel and;Additional Standing Counsel (C.T.)

A.K. Parichha, J.1. Both the S.J.C and the S.T. REV. arise out of references made by the Orissa Sales Tax Tribunal under Section 24(1) of the Orissa Sales Tax Act, 1947 (in short, 'the Act'). Since...

State of Orissa Vs. Mangala Store

Court : Orissa

Subject : Sales Tax

Acts : Orissa Sales Tax Act, 1947 - Sections 6

Reported in : [2002]125STC337(Orissa)

Advocate for Appellant : The Additional Standing Counsel (C.T.)

R.K. Patra, J.1. The limited question that arises for consideration in this revision is whether mustard oil-cake comes within the ambit of 'sale of feed and fodder' enumerated at serial No. 30-D of the list of...