2022 (7) TMI 1424

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..... 44 of the OVAT Act - HELD THAT:- The High Court has passed the impugned order(s) on the interpretation of relevant provisions, more particularly Section 43(1) of the Odisha Value Added Tax Act, 2004, which was prevailing prior to the amendment - the view taken by the High Court is agreed upon - No interference of this Court is called for in exercise of powers under Article 136 of the Constitutio .....

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..... sed the impugned order(s) on the interpretation of relevant provisions, more particularly Section 43(1) of the Odisha Value Added Tax Act, 2004, which was prevailing prior to the amendment. We are in complete agreement with the view taken by the High Court. No interference of this Court is called for in exercise of powers under Article 136 of the Constitution of India. Hence, the Special Leave Pet .....

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