2022 (3) TMI 1387

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....Petitioner : Mr. Jagabandhu Sahoo, Senior Advocate For the Respondent : Mr. S.S. Padhy, Additional Standing Counsel ORDER 1. The present revision petition by the Assessee arises from an order dated 19th May, 2007 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in SA No.816-817 of 2000-01 for the year 1997-98. The aforementioned appeal by the Assessee before the Tribunal arose ....

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....ncement of turnover in the absence of any material to establish that goods found short have been sold is lawful and valid as per the ratio of Mahabir Rice Mill v. State of Orissa 1983 54 STC 218 (Ori)?" 4. This Court has heard the submissions of Mr. Jagabandhu Sahoo, learned Senior Counsel appearing for the Petitioner and Mr. S.S. Padhy, learned Additional Standing Counsel for the Sales Tax Dep....

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.... the materials placed on record and found that explanation was available for at least 50% of the so called sale suppression. It is on that basis that the enhancement as ordered by the STO was reduced by almost 50%. The order of the ACST when read carefully does not give impression that it was done in a flippant manner or without discussing the evidence. On the contrary, the discussion is elaborate....