2008 (2) TMI 607

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....or the respondent.   Mrs. Kirti Renu Mishra, Advocate, for the appellants.   --------------------------------------------------   The judgment of the court was delivered by   Dr. ARIJIT PASAYAT J.-Challenge in this appeal is to the judgment of a Division Bench of the Orissa High Court allowing the writ petition filed by the respondent (hereinafter referred to as, "t....

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....ovided in entry 48 of the notification issued under section 5(1) of the Act. The claim was accepted by the Assistant Commissioner of Sales Tax, Sundergarh Range, Rourkela (Assessment). Subsequently the said authority initiated proceedings for reassessment under section 12(8) of the Act. The same was dropped, and instead a show cause notice under section 23(4)(a) of the Act read with rule 80 of ....

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....it petition was taken up for hearing, it was pointed out that disputed questions of fact arise for decision which can be adjudicated by the authorities under the Act and the High Court should not exercise power under article 226 of the Constitution. It was also submitted that the interpretation given by the assessee was not correct. It was pointed out that in the case of ICI India Ltd., a subsidia....

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....d not even refer to the said decision. It is pointed out that in the counter-affidavit filed before the High Court, at para 9, specific reference has been made to the judgment dated October 9, 2001 that in the aforesaid two writ petitions similar stand had been rejected. It is pointed out that this court in ICI India Ltd. v. State of Orissa [2007] 10 SCR 433 has upheld the view expressed by ....