Orissa High Court
M/S. Sharp Business System India vs State Of Orissa .... Opp. Party on 13 July, 2022
Author: R.K.Pattanaik
Bench: R.K.Pattanaik
IN THE HIGH COURT OF ORISSA AT CUTTACK
STREV No.66 of 2013
M/s. Sharp Business System India .... Petitioner
Ltd., Bhubaneswar
Mr. A.K. Roy, Advocate
-versus-
State of Orissa .... Opp. Party
Mr. S. Mishra, Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER
Order No. 13.07.2022
03. 1. On 21st January, 2014, the following question was framed for consideration by this Court.
"Whether, on the facts and in the circumstances of the case, the Division Bench of the Tribunal is right in law in holding that the Entry Tax paid and being allowed as set off u/s.4(2) of the Orissa Entry Tax Act, 1999 forms the part of gross turnover and taxable turnover as defined under the OST Act, 1947?"
2. In view of the judgment passed by this Court on 12th July, 2022 in STREV No.81 of 2013, the above question is answered in the negative i.e. in favour of the Assessee and against the Department. The impugned order of the Tribunal is accordingly set aside.
3. The revision petition is allowed in the above terms.
(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge KC Bisoi