2008 (2) TMI 607

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..... adhered to. Looked at from any angle, the High Court s judgment is indefensible and is set aside.
ARIJIT PASAYAT DR., THAKKER C.K. AND LOKESHWAR SINGH PANTA JJ. G. Ramakrishna Prasad, Advocate, for the respondent. Mrs. Kirti Renu Mishra, Advocate, for the appellants. -------------------------------------------------- The judgment of the court was delivered by Dr. ARIJIT PASAYAT J.--Challenge in this appeal is to the judgment of a Division Bench of the Orissa High Court allowing the writ petition filed by the respondent (hereinafter referred to as, "the assessee"). Background facts in a nutshell are as follows: The assessee is registered as a dealer under the Orissa Sales Tax Act, 1947 (in short, "the Act") and the Orissa Sales .....

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..... n and purchased by a dealer must only be used in the manufacture of goods inside the State of Orissa and such goods manufactured may be also intermediate products used in further manufacture of finished goods for sale inside or outside the State of Orissa. The Revenue filed its counter-affidavit. When the writ petition was taken up for hearing, it was pointed out that disputed questions of fact arise for decision which can be adjudicated by the authorities under the Act and the High Court should not exercise power under article 226 of the Constitution. It was also submitted that the interpretation given by the assessee was not correct. It was pointed out that in the case of ICI India Ltd., a subsidiary of the respondent-assessee, a Divisio .....

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..... not even refer to the judgment of another Division Bench for the assessment year 1997-98 and assessment year 1998-99 in respect of ICI India Ltd. In any event the High Court ought to have referred to the ratio of the decision in the said case. That judicial discipline has not been adhered to. Looked at from any angle, the High Court's judgment is indefensible and is set aside. The respondent-assessee shall, within a period of eight weeks from today, file its response, if any, to the show cause notice dated January 14, 2004. The Commissioner shall consider the reply to the show cause notice filed, if any, and dispose of the proceeding in accordance with law. The appeal is allowed to the aforesaid extent without any order as to costs
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