2022 (7) TMI 189

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.... S.S. Padhy Additional Standing Counsel JUDGMENT Dr. S. Muralidhar, CJ. 1. This revision petition arises from an order dated 1st November, 2010 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal). By the impugned order, the Tribunal dismissed the Petitioner's appeal bearing S.A. No.122 of 2008-09 for the year 2000-01 thereby affirming the assessment order passed by the Sales Tax Officer....

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....ptember, 2012 while admitting the present petition, the following question was framed by this Court for consideration: "Whether the Petitioner is entitled to purchase goods for use in processing/manufacturing of transformers against declaration Form No.IV ?" 4. It may be noted at the outset that for an earlier period i.e. 1999-2000 in the Assessee's own case, the Tribunal in S.A. No.540 of 2007....

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....s through leasing or works contract or hire purchases w.e.f. 01.04.2001. But such fact appended to the Entry 81 of List-C of the Rate Chart in the form of an explanation is only clarificatory in nature." 5. However, when it came to the year in question, the Tribunal appears to have taken an opposite view. However, in the impugned order the Tribunal did not choose to follow its own earlier order. ....

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....shing or otherwise processing or adapting any goods, but shall not include such manufacturing process as the State Government may, by notification, specify from time to time;" 8. As pointed out by Mr. Sahoo, learned Senior Counsel for the Assessee, the Industries Department of the Government of Odisha has also identified repairing of the transformers to be an activity constituting manufacturing. ....