2023 (2) TMI 937

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..... Kar, Advocate ORDER DR. S. MURALIDHAR, CJ. 1. The Petitioner (Department) has filed this revision petition aggrieved by an order dated 17th March, 2021 of the Odisha Sales Tax Tribunal, Cuttack Bench, Cuttack (Tribunal) dismissing the Department's S.A. No.209(V) of 2017-18 which in turn was an appeal under Section 78(1) of the Odisha Value Added Tax Act, 2004 (OVAT Act) by the State aggrieved....

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....3. The ACST and the Tribunal have concurrently held that the product in question is in fact an insecticide within the meaning of that expression in Entry 30 of Part II of Schedule B and, therefore, amendable to tax @ 4% thereby rejecting the plea of the Department that it should be classified as 'all other goods' in terms of Part III of Schedule B of the OVAT Act, amenable to tax at 12.5%. 4. The....