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Orissa High Court

M/S. Ajay Kumar Rahul Kumar vs State Of Odisha on 27 November, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     STREV No.16 of 2025

                 M/s. Ajay Kumar Rahul Kumar,              ....              Petitioner
                 Bhubaneswar
                                                   Mr. Chitta Ranjan Das, Advocate
                                              -Versus-

                 State of Odisha, represented by the     ....        Opposite Party
                 Commissioner of Sales Tax, Odisha,
                 Cuttack
                                                Mr. Sunil Mishra, Standing Counsel

                                    CORAM:
                          HON'BLE THE CHIEF JUSTICE
                                      AND
                    HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
                                              ORDER

Order No.                                    27.11.2025
  01.       1.     The instant sales tax revision is admitted on the following
            substantial questions of law:

                   (i)    Whether, in the facts and circumstances of the case,

the Full Bench, Odisha Sales Tax Tribunal is right in law to hold „potato chips‟ is not "processed vegetable" and liable to VAT @ 12.5% under the Residuary Entry, when other/similar "processed vegetables" is subject to VAT @ 4% as appended vide Sl.No.2 of Part-II of Schedule-B of the rate chart ?

(ii) Whether, in the facts and circumstances of the case, the Full Bench, Odisha Sales Tax Tribunal is right in law to Page 1 of 2 hold „potato chips‟ is not "processed vegetable" and not falling under Entry Sl.No.2 of part II of Schedule-B of Rate Chart, when other processed vegetables and fruits, including fruit jams, jelly, pickles, fruit squash, paste, fruit drink and fruit juices, fruit jams, jelly, pickles, fruit squash, paste, fruit drink and fruit juices are falling in the same entry.?"

2. Mr. Sunil Mishra, learned Standing Counsel appears on behalf of the State-Revenue waives issue of notice.

3. List this matter on 8th January, 2026.

4. As an interim measure, it is directed that if the petitioner deposits 10% of the tax demand, no coercive action shall be taken against him/it till the next date.

(Harish Tandon) Chief Justice (M.S. Raman) Judge SK Jena/Secy.

Location: High Court of Orissa, Cuttack.