ORDER

Dr. S. Muralidhar, CJ. - While admitting the revision petition on 6th July, 2006 the following issue was framed by this Court:

'Whether in the particulars facts and circumstances of the case the Division Bench, Orissa Sales Tax Tribunal is legally correct in not following the earlier order passed by another Division Bench of the Orissa Sales Tax Tribunal on identical facts and between the same parties; and whether such an order is legally sustainable in view of the law laid down by the Hon'ble Supreme Court in case of Collector of Central Excise vrs. Matador Eoam and others; reported in (2005) 4 RC 142.'

2. The background facts are that the Petitioner during the relevant period was a wholly owned Government of Orissa undertaking engaged in the manufacturing and sale of cement. For the purpose of its activities, the Petitioner had godowns in different areas. One such godown is located at Berhampur. On 8th July, 1992 the Inspector of Sales Tax visited the godown of the Petitioner's company, which was earlier M/s. Hira Cement Works, along with the Sales Tax Officer, (STO) Ganjam-I, Circle. During the course of the said visit the officers of the department verified the books of acc