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TMI Blog2022 (7) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the Department. The impugned orders of the Tribunal and the corresponding orders of the ACST and the STO are hereby set aside - revision petition allowed. - STREV No. 6 of 2011 - - - Dated:- 5-7-2022 - S. MURALIDHAR CHIEF JUSTICE AND R.K. PATTANAIK JUDGE Advocates, appeared in this case : For Petitioner : Mr. Jagabandhu Sahoo Senior Advocate For Opposite Party : Mr. S.S. Padhy Additional Standing Counsel JUDGMENT Dr. S. Muralidhar, CJ. 1. This revision petition arises from an order dated 1st November, 2010 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal). By the impugned order, the Tribunal dismissed the Petitioner s appeal bearing S.A. No.122 of 2008-09 for the year 2000-01 thereby affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritten agreement between the parties, it is to be held that the spare parts used in the repair of transformer is nothing but a separate sale made by the appellant to the Executive Engineer, Electrical Division, Balasore (NESCO), who has issued declaration in Form IV and such issuance of declaration in Form IV is therefore, valid in view of Entry 81 in List C of the Rate Chart. True it is that the Government in Finance Department vide Resolution No.14687/F, dtd. 31.03.2001 published in SRO No.149/2001 has given effect to applicability of Entry 81 to purchases through leasing or works contract or hire purchases w.e.f. 01.04.2001. But such fact appended to the Entry 81 of List-C of the Rate Chart in the form of an explanation is only clarifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tta v. State of Orissa (1992) 86 STC 453 (Orissa) it is the dealer, who issued Form IV who has to be proceeded against for any violation of the declaration. Further the Full Bench of this Court in Kalinga Builders Pvt. Ltd. v. CCT, Orissa 1999 (115) STC 81 (Ori) (FB) held that: execution of works contract involving use of material amounts to sale of such goods to the authority for which the benefit of use of declaration form for availing concession or exemption which are otherwise available to trades is also equally available to the works contractors. 9. Once it is clear that the Department s notification i.e. S.R.O. No.149 of 2001 was merely clarificatory, the Tribunal erred in holding that this is prospective in nature. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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