LAWS(ORI)-2011-9-37

M/S. TATA SPONGE IRON LTD., AT: BILEIPADA, JODA, DIST: KEONJHAR (ODISHA), REPRESENTED BY ITS MANAGING DIRECTOR SRI SURESH THAWANI Vs. COMMISSIONER OF SALES TAX, ORISSA & OTHERS

Decided On September 06, 2011
M/S. Tata Sponge Iron Ltd., At: Bileipada, Joda, Dist: Keonjhar (Odisha), Represented By Its Managing Director Sri Suresh Thawani Appellant
V/S
Commissioner Of Sales Tax, Orissa And Others Respondents

JUDGEMENT

(1.) In W.P.(C) No.6701 of 2011 challenge has been made to the order of assessment dated 21.01.2011 (Annexure-1) passed under Section 42 of the Orissa Value Added Tax Act, 2004 (for short, OVAT Act ) by opposite party No.2-Joint Commissioner of Sales Tax, Jajpur Range, Jajpur Road for the period from 01.04.2006 to 31.03.2007. In W.P.(C) No.6702 of 2011 challenge has also been made to the order dated 21.01.2011 (Annexure-1) passed under Section 42 of the OVAT Act for the period 01.04.2007 to 31.03.2008 by the said opposite party No.2.

(2.) Since the issues involved are identical in the aforesaid writ petitions, they are disposed of by this common judgment.

(3.) The petitioner's case in a nutshell is that it is a Public Limited Company incorporated under the Companies Act, 1956 and carries on business in manufacturing and selling of sponge iron at Beleipada, Joda in the District of Keonjhar. It is registered as a dealer with opposite party No.3- Sales Tax Officer, Barbil Circle, Barbil under the provisions of the OVAT Act, Orissa Entry Tax Act, 1999 (for short, OET Act) and Central Sales Tax Act, 1956 (for short, CST Act). On 05.11.2008, tax audit was conducted for the period 2007-08 and again on 16.05.2009 tax audit was conducted for the period 01.04.2006 to 31.03.2008. The audit visit report in Form-303 was prepared on 05.12.2009. Opposite party No.2-Joint Commissioner of Sales Tax has approved the said audit visit report on 18.01.2010. Pursuant to the notice issued in Form VAT-306 for assessment of tax as a result of audit prescribed under Rule 49(1) of the Orissa Value Added Tax Rules, 2005 (for short, OVAT Rules ), the petitioner produced the relevant books of account as well as the documents before opposite party No.2 and submitted its written note of submission. The assessment proceeding was concluded on 07.07.2010. The petitioner received the assessment orders dated 21.01.2011 on 14.02.2011. Being dissatisfied with the said assessment orders, the petitioner has filed the present writ petitions.