M/S.Lotus Orange vs. State Of Orissia

Heard Mr. U.C. Beura, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for CT & GST Department.

The petitioner has filed this revision petition seeking to quash the order dated 07.07.2018 passed by the Odisha Sales Tax Tribunal in S.A. No.47(C) of 2008-09 under Annexure-3. 4. Mr. U.C. Beura, learned counsel appearing for the petitioner contended that the petitioner filed five nos. of declaration in Form ‘C’ before the 1st appellate authority, who did not consider four nos. of declaration in Form ‘C’. So far as one declaration in Form ‘C’ is concerned, the Odisha Sales Tax Tribunal, vide order dated 07.07.2018 remitted the matter to the 1st appellate authority to verify the genuineness of transaction and allow concessional sale against submission of the declaration form bearing Sl. No.MAH/01/6646736 by the dealer-

Mr. Sunil Mishra, learned Standing Counsel appearing for CT & GST Department contended that whatever grievance was made by the petitioner the same has been considered by the Tribunal. The first appeal was disposed of on 25.02.2008 and the 1st appellate authority considered the declaration Form ‘C’ produced in course of hearing of the appeal duly verifying with the books of accounts. The 1st appellate authority categorically held that the petitioner failed to produce declaration in Form ‘C’ for transaction to the tune of Rs.40,58,423.00 at the stage of first appeal and accordingly disallowed the claim of concessional sales in course of interstate trade and commerce as the sales are not supported with the declaration Form ‘C’.

Considering the contentions raised by learned counsel for the parties and after going through the records, this Court finds that the Tribunal, after due adjudication, came to a conclusion that since the petitioner had produced one original declaration in Form ‘C’ bearing Sl. No. MAH/01/6646736 issued by Sudarshan Chemical Industries Ltd., Pune for Rs.1,83,864.00 at the time of hearing, the order of the 1st appellate authority warrants interference to that extent and pass appropriate order and accordingly, vide order dated 07.07.2018 remitted the matter to the 1st appellate authority for necessary verification with the books of accounts for acceptance of the same in accordance with law.

Therefore, the Tribunal has not committed any error in the 3