Article 136 interference refused on interpretation of Section 43(1) of the Odisha VAT Act; special leave petitions dismissed.

The Supreme Court declined to interfere under Article 136 with the High Court's interpretation of Section 43(1) of the Odisha Value Added Tax Act, 2004, as it stood before amendment. It found no ground to disturb the view taken on the provision and no appellate basis warranting special leave intervention, so the special leave petitions were dismissed.

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Issues: Whether the interpretation placed on Section 43(1) of the Odisha Value Added Tax Act, 2004, as it stood prior to amendment, called for interference under Article 136 of the Constitution of India.

Analysis: The Court found that the High Court had interpreted the relevant provision and saw no reason to disturb that view in the exercise of special leave jurisdiction. The challenge did not disclose any ground warranting appellate interference.

Conclusion: No interference was called for and the special leave petitions were dismissed.

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