JUDGMENT

1. The following two questions were framed for consideration by this Court by the order dated 19th October, 2016 in the present revision petition which arises from an order dated 29th February, 2016 in S.A. No.136(ET) of 2014-15 of the Orissa Sales Tax Tribunal ('Tribunal') for the tax period 1st April, 2005 to 31st March, 2011:

'(i) Whether in the facts and circumstances of the case, the Division Bench, Odisha Sales Tax, Tribunal is right in law to confirm demand of Entry Tax, on the goods purchased from the unregistered dealer of the local area, in which, it has been utilized/incorporated in the execution of the works contract?

(ii) Whether, the Division Bench, Odisha Sales Tax Tribunal is right in law to levy entry tax on freight charges incurred in transporting the goods to different work sites after its purchase and such freight charges being not incidental to purchase?' 

2. As far as Question No.(i) is concerned, it is sought to be factually demonstrated by the Petitioner that all the purchases of the goods were within the local area and, therefore, entry tax was not leviable. In support of this contention, reliance is placed on the decision dated 28th November, 2022 of