2013 (7) TMI 867

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....DER:- HEARD MR. J. SAHOO:learned senior counsel for the petitioner and Mr. Kar, learned Standing Counsel for the Commercial Taxes. The present revision has been preferred by M/s. Gayatri Traders challenging the order dated January 20, 2011 passed in S.A. No. 104(C)/2003-04 whereby the Odisha Sales Tax Tribunal, Cuttack, dismissed the second appeal filed by the present petitioner with the fol....

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....der the OST Act. So I did not find any defect in the order of the learned ACST in which he confirmed the order of the assessment of sales tax passed by the learned STO. In result, the appeal is dismissed and the order of the learned ACST is confirmed." The essence of the contention of the petitioner is two fold, first being that there is a conflicting order passed by the Tribunal in S.A. No.....

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....y the petitioner but is "coarse bran". He further asserts that the coarse bran is not covered under entry No. 30D and is also locally known as "mota kunda" and therefore cannot be held to be husk and has to be treated as "coarse bran" since the same has been purchased by oil mill for extracting oil therefrom by providing C declaration forms. Therefore, the Tribunal being the final fact-finding aut....