2022 (7) TMI 569

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....n, ASC ORDER 1. The present revision petition by the Assessee is directed against judgment dated 7th September, 2012 passed by the Odisha Sales Tax Tribunal, Cuttack dismissing the Second Appeal No.298 of 2009-10 filed by the Petitioner for the period 2003-04. 2. Admit. The following questions are framed for consideration: "B. Whether in the facts and circumstances of the case th....

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....ole distributor to sell the Petitioner's products inside the State of Odisha. In terms of the Petitioner's agreement with AMSPL the latter would sell the goods as per the catalogue of price of the Petitioner and the Petitioner will be allowed trade discount by issuing credit note on product wise sales so that AMSPL would meet with their expenses and earn some profit. A copy of the agreement which ....

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....f Revenue (Taxes) Ernakulam v. Motor Industries Company (1983) 53 STC 48 (SC) and the decision of this Court in Orient Paper Mills Ltd. v. State of Orissa 35 STC 84 (Ori). 6. This Court notes that in an order dated 14th August, 2019 in WP (C) Nos.1566 and 1567 of 2006 [CEAT Ltd. V. Commissioner of Sales Tax], a Division Bench of this Court addressed this very issue and allowed an identical plea....