M/s. Babulal Sitaram v. None
Case at a glance
Provisions considered
Judgment
Mr. Sunil Mishra, Addl. Standing Counsel M/s. Babulal Sitaram -versus- … Opposite Party None CORAM: THE CHIEF JUSTICE JUSTICE R.K. PATTANAIK Order No. ORDER 04.07.2022
The question of law sought to be urged by the State for consideration by this Court is as under:
Whether in the facts and circumstances of the case the Tribunal had any material to hold that the seeds sold by the Opposite Party would fall within the scope of Entry 35F of the list of Goods declared exempted from levy of sales tax under Section 6 of the Orissa Sales Tax Act, 1947 (OST Act).
Having perused the impugned order of the Tribunal, the Court finds that the Tribunal had in fact found that the seeds sold by the Opposite Party would fall within the scope of Entry 35F. Consequently, the Court is not inclined to frame the question as urged by the State.
The revision petitions are accordingly dismissed. Chief Justice (Dr. S. Muralidhar) Judge S.K. Jena/Secy. (R.K. Pattanaik)
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.