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Judgment
S.K. Sahoo, J
This matter is taken up by video conferencing mode.
The question of law framed in the present application by an order dated 2nd May, 2000 reads as under:
“Whether on the facts and in the circumstances of the case, the order of the Sales Tax Tribunal (Division Bench) allowing sales of oil cake as tax free as per serial
in sl.No.30-D of the list of tax free schedule is not perverse, without material evidence to the effect that such sales were meant for use as feed and fodder for the cattle,
specially when ground-nut oil cakes could be used as manure, extraction of oil and it being sold to some institution?â€
It is pointed out by Mr. R.P. Kar, learned counsel appearing for the Opposite Party (Assessee) that the above question stands answered in favour
of the Assessee and against the Department by the decisions of this Court in State of Orissa v. Arun Trading Company (2002) 125 STC 335
(Orissa) and State of Orissa v. Mangala Store (2002) 125 STC 335 (Orissa).
The petition is disposed of accordingly in terms of the aforementioned two judgments.
As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order
available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide
Court’s Notice No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798, dated 15th April, 2021..
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