2022 (7) TMI 4

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....ent petition by the Assessee arises from an order dated 25th April, 2008 passed by the Orissa Sales Tax Tribunal, Cuttack dismissing the Petitioner's Appeal S.A.No. 2864/04-05 which in turn was directed against an order dated 21st December, 2004 passed by the Asst. Commissioner of Sales Tax, (ACST) Puri Range, Bhubaneswar in AA-4/PU.H.K./04-05. 2. While admitting the present petition on 17th Ju....

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....purchased IMFL to the tune of Rs. 19,17,69,427.00 from Utkal Distillery Pvt. Ltd., Khurda. On this basis, the deduction as claimed by the Assessee was allowed. 4. The Assessee further claimed deduction of Rs. 1,14,15,118/- towards sale to Defence Organizations. However, according to the STO since the Assessee failed to produce any evidence in support of such transaction, the deduction was disal....

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....en made to three individuals i.e. C.K.Kakani, Magta Sahu and B.K.Sahu without any conditionality that they could in turn sell the goods exclusively to Defence Organizations alone. 7. This Court has heard the submissions of learned counsel for the parties. The relevant Entry 29-B of List-A of the Rate Chart appended to the Orissa Sales Tax Act 1947 reads as under: "29-B. Sale of goods t....

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....was not treated as sales to Defence Service installations. 9. Counsel for the Petitioner sought to refer to the entry in the permit issued to the Petitioner which states: "for sale to Defence personnel only". He submits that the consignments themselves bore a similar label, and therefore, although the sales were made to individuals, they could in turn sell the goods only to Defence personnel. ....