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TMI Blog2022 (1) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate clearly mentioned repairing of transformers as one of the activities. This certificate had to be read with the eligibility certificate to understand the activities for which the Petitioner was granted exemption. Revision disposed off. - STREV Nos.351 and 352 of 2008 - - - Dated:- 24-11-2021 - (DR. S. MURALIDHAR) CHIEF JUSTICE (A. K. MOHAPATRA) JUDGE Petitioner (In both the cases) Mr. Jagabandhu Sahoo and Miss P.Mohapatra, Advocates Opposite Party (In both the cases) Mr. S.S. Padhy, A.S.C. ORDER DR. S. MURALIDHAR,CJ 1. These two revision petitions filed by the same Petitioner Assessee arise out of similar facts involving the same question of law and are therefore being disposed of by this common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Petitioner, both for the second year, i.e. for the period from 19th June, 1994 to 18th June, 1996 and the 3rd year from 19th June, 1996 to 18th June, 1997, entitling the Petitioner to exemption in respect of purchase of raw materials, spare parts of machineries and sale of finished products under the IPR, 1989 for a period of seven years from the date of commencement of commercial production, i.e. from 19th June, 1994. This was in terms of the tax free entry No.30-FFF of the Schedule as per the Finance Department Notification dated 16th August, 1990. 7. The completed assessment by order dated 18th March, 1998 under Section 12 (4) of the Orissa Sales Tax Act, 1947 (OST Act), whereby the Assessing Officer (AO) accepted the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adopting any goods. The expression works contract under Section 2 (jj) of the OST Act includes manufacture . Consequently works contract is not excluded from the scope of manufacture . 12. The certificate issued by the DIC in favour of the Petitioner permitted tax exemption in respect of the activities performed by the Petitioner, i.e. repair of distribution of transformers. Once the DIC itself issued such certificate, it was not open for the Department to take a different view and deny the relief to the Petitioner. 13. It must be noted here that, after insertion of Article 366 (29-A) in the Constitution of India by the 46th amendment works contract is a deemed sale . This was explained by the Supreme Court of India in Bui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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