JUDGMENT

1. The challenge in the present petition is to the demand notice dated 10th March, 2015 (Annexure-4) issued by the Odisha State Beverage Corporation Ltd. for the period from 29th December, 2008 to 27th January, 2009 basing upon the audit report in respect of Country Spirit Shops located at Panikoili, Chirgunia, Tamka, Sukinda, Bargadia and Chorda.

2. Learned counsel for the petitioner states that the issue involved in this case is covered by the ratio decided by this Court on 24th August, 2018 in W.P.(C) No. 5679 of 2015 and a batch of writ petitions. The relevant portion of the said order reads as follows:

'It appears from the submissions made at the bar and from the records that the method adopted by the authorities is firstly to determine the price at which various excisable products will be procured into the State of Odisha from the manufacturers/suppliers. Thereafter, they determine the rate at which such goods are to be sold to retailers (after including profit of margin therein for 'OSBCL') and thirdly they also indicate at what maximum retail price (MRP) that a retailer can sale the product. These three determinations are done by a committee formed by the State known