ORDER

1. This matter is taken up by video conferencing mode.

2. These four revision petitions arise from a common order dated 21st November 2011, passed by the Full Bench of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) dismissing the Petitioner's - M/s. National Aluminium Company Limited, Angul's (NALCO) appeals i.e. S.A. Nos.50 to 53 of 2010-11.

3. While admitting these revision petitions on 6th November 2012, the following three questions of law were framed by this Court:

'a) Whether under the facts and circumstances of the case, the Petitioner is entitled to concessional rate of Entry Tax under Rule 3(4) (b) of the O.E.T. Rules, on the purchase of raw materials like Coal, Caustic Soda, HFO and LDO etc., as admittedly, these goods are specified in part I and part II of the Schedule to the O.E.T. Act?

b) Whether under the facts and circumstances of the case, no Entry Tax is excisable on purchase of 'raw material' such as Coal, Caustic Soda, HFO and LDO, upto 6th November 2000 in view of Rule 3(4) (b) as existed prior to 2nd amendment of OET Rules? and

c) Whether under the facts and circumstances of the case, the Tribunal having held Coal, Caustic Soda, HFO and LDO utilized by t