Supreme Court · 1997 INSC 625 · Decided 28 August 1997

State of Orissa v. M/S Orissa Road Transport CO. LTD. ETC. ETC.

Court: Supreme Court of India
Citation: 1997 INSC 625 · [1997] SUPP. 3 S.C.R. 592
Case number: CIVIL APPEAL No. 2034/1982
Decided: 28 August 1997
Bench: S.C. SEN, B.N. KIRPAL, K.T. THOMAS (3-judge bench)
Outcome: Appeal(s) allowed
Case type: Civil

Headnote

ORISSA v. M/S ORISSA ROAD TRANSPORT CO. LTD. ETC. ETC. B AUGUST 28, 1997 (SUHAS C. SEN, B.N. KIRPAL AND K.T. THOMAS, JJ.) Sales Tax: C Orissa Sales Tax Act, 1947-Sectio11s 4 a11d 2(c)(iv), (bb) & D (b )-Liability to pay sales tax-State Tra11spo11: Compa11y disposi11g of U11Ser viceable, under the Act-Hence liable to pay sales tax: ' Practice & Procedure ; New plea-Omissio11 on the pan of the State to point out the relevant statutory provision, culminating in a wrong decisio11 by High Coun-/'lea thus E was a legal one-Held, it ca11not be contended that this Courl: also should

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