2022 (8) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Dr. S. Muralidhar, CJ. 1. While admitting the present petition by the Assessee against the order dated 30th April, 2012 passed by the Orissa Sales Tax Tribunal (Tribunal) in S.A. No.80(ET) of 2010-2011, the following questions of law were framed by this Court for consideration: "2. Whether in the facts and circumstances of the case the Tribunal was justified in not considerin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ette, Pan Masala Zarda etc.? 4. Whether the Tribunal was justified in upholding the levy of entry tax on sale of Bidi, a manufactured finished product under Section 26 of the OET Act when such finished product i.e. Bidi is not a scheduled goods and Tobacco was only one of the ingredients for manufacture of such finished product? 5. Whether the Tribunal was justified to uphold the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is prepared from Kendu leaves and tobacco is inserted and it is called as poor mans cigarette. It is a handmade country cigarette composite of tobacco component in a rolled Kendu leaves and the said bidis are manufactured tobacco. No doubt there is no direct entry of bid in the Schedule of the O.E.T. Act but as per common commercial parlance it is a tobacco product used in the rural India. So, bi....