Utkal Metallics LTD. vs. State
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13.11.2019
Petitioner, in this writ petition challenges the legality and validity of notification No.4762/CTA-63/08-F (SRO No.34/09) dated 27.01.2009 issued by the Government of Odisha, Department of Finance in exercise of powers conferred by Clause (m) of sub-section 8 of others, reported in [2011] 41 VST 238 (Orissa) and submits that the issue involved in the present case is covered by the decision in the Visa Steel Ltd. (supra).
This Court at paragraph-18 of the said judgment in Visa Steel Ltd. (supra) held as under:-
“18. At the outset on an analysis of the circumstances contained in sub-section (8) of Section 20 it is clear that whereas clause-(a) deals with the situation where the taxable goods purchased by the registered dealers is not re-sold in course of his business but given away as a free sample or gift. In other words the case in which there is no further resale of the purchased goods consequently there is no scope of giving a right to the situation for any further levy thereon. Since no levy of VAT is permissible in the event of a free sample or a gift, the benefit of input tax credit for inter State purchase by such a dealer ought not to be claimed.”
W.P.(C) No. 17996 of 2009
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Learned counsel for the Revenue does not have any objection to the same.
Accordingly, in view of the identical issue involved in the instant case as well as earlier decision of this Court in the case of Visa Steel Ltd. (surpa), the present writ petition is disposed of in the light of the said decision in Visa Steel Ltd. (supra).
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K.S. JHAVERI
(Chief Justice)
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K.R. MOHAPATRA
(Judge)
ss
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.