2022 (4) TMI 647

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...., Senior Advocate assisted by Ms. K. Sahoo, Advocate .... Opposite Party Mr. Sunil Mishra, ASC   ORDER   Dr. S. Muralidhar, CJ. 1. Although the present revision was admitted on 17th July, 2008, no question of law was framed at that stage. 2. The following questions of law are urged for consideration by the Assessee in the present petition: "i. Whether in the facts....

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....t paddy is a declared goods in terms of Section 14(1) (i) of the Central Sales Tax Act, 1956 read with Article 286 (3) of the Constitution of India and Section 3-B of the Orissa Sales Tax Act, 1947 (OST Act) and therefore no purchase tax as such is leviable on the purchase of paddy. He points out that paddy is converted to rice by the Petitioner and for the purposes of the present case the sale of....

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....such goods or class of goods declared under this section." 5. The State Government has admittedly issued a Notification under Section 3-B subjecting paddy to 4% purchase tax. Entry 149 of the rate list appended to the OST Act specifies 4% tax on the sales of the rice permitting set off of the purchase tax paid on paddy against such sale. However, in the present case, the sale to the World Food ....

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....xed, then the purchase of the fish inside Orissa for exporting them to Calcutta for sale cannot be taxed by virtue of Section 3-B of the Act. For reasons analysed by me, this contention has no force. The language of Section 3-B is clear and unless there is any ban either by the Constitution or the Central Sales Tax Act, tax is leviable inside Orissa on the purchases of fish made by the assessee. A....