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Orissa High Court

State Of Orissa Represented By The vs M/S. Bargarh Cement Ltd. .... Opposite ... on 10 November, 2021

Author: A.K. Mohapatra

Bench: A.K. Mohapatra

                        IN THE HIGH COURT OF ORISSA AT CUTTACK
                                     STREV No.57 of 2006

                State of Orissa represented by the
                Commissioner of Commercial Taxes,
                Cuttack                                  ....            Petitioner
                                                              Mr. T.K. Satapathy,
                                                Additional Standing Counsel (CT)
                                             -versus-
                M/s. Bargarh Cement Ltd.                 ....       Opposite Party
                                                              Mr. S. Ray, Advocate


                          CORAM:
                          THE CHIEF JUSTICE
                          JUSTICE A.K. MOHAPATRA

                                            ORDER

Order No. 10.11.2021

09. In view of the judgment of this Court in Associates Cement Companies Ltd. v. State of Orissa (2008) 13 VST 90 (Orissa) relating to the year 1993-94, the present revision petition is disposed of by answering the question framed in the negative i.e. in favour of the dealer and against the Department.

(Dr. S. Muralidhar) Chief Justice ( A.K. Mohapatra ) Judge R.K. Singh/Jagabandhu