2022 (5) TMI 1191

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...., Advocate   Opposite Party Mr. S.S. Padhy, Addl. Standing Counsel   ORDER Dr. S. Muralidhar, CJ. 1. In these two revision petitions, the following questions of law have been framed for consideration by this Court: (a) Whether in the facts and circumstances of the case, the Orissa Sales Tax Tribunal (Tribunal) was justified and holding sale of Gudakhu to be taxable u....

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....e OST Act) reads as under: 'Tobacco as described in column 3 of the first schedule to the ADE Act.' 4. Initially the Petitioner had filed O.J.C. No. 11976 of 1999 praying that in view of the amendment of the ADE Act with effect from 23rd July 1996, whereby Gudakhu is included as item for levy of additional duties of excise, the Sales Tax Authorities should be barred from levy sales tax....

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....4 dismissing the Petitioner's appeal. The Petitioner then approach the Tribunal which disposed of the appeal by an impugned order dated 31st January, 2006 holding that although Gudakhu is used in toothpaste and is thus a "manufactured Tobacco", since it is not specifically mentioned in first schedule to the ADE Act, the claim of exemption under the OST Act was not allowable in law. 7. This Cour....

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....u is treated as other manufactured tobacco. 10. The Supreme Court in State of Orissa v. Radheshyam Gudakhu Factory (1988) 68 STC 92 (SC) held that Gudakhu is a product of tobacco in a common parlance and falls within the exemption covered by Sl. No. 35 of the Schedule to the OST Act. In the context of Gutkha, the Supreme Court in Kothari Products Ltd. Vs. Govt. of Andhra Pradesh (2000) 119 STC ....