Advocates:
['M/S NIRANJAN PAIKRAY', '', 'R K JENA', 'D K LENKA', 'T K SATPATHY', 'ASC C T']

W.P.(C) No.1566 of 2006 and W.P.(C) No.1567 of 2006

23. 14.08.2019

Heard learned counsel for the parties.

By way of these two writ petitions, the petitioner has

challenged the suo motu orders of revision dated 20.9.2005 for

the years 1999-2000 and 2000-2001 vide Annexure-4, passed

by the Assistant Commissioner of Sales Tax, Puri Range,

Bhubaneswar U/R 80 of the Orissa Sales Tax Rules, 1947,

wherein the orders of assessment passed for the years 1999-

2000 and 2000-2001, allowing revised returns after taking into

consideration the trade discount given by the petitioner were

revised and fresh demand of tax were raised. The petitioner has

also challenged the appellate orders of the Commissioner of

Sales Tax dated 13.01.2006 vide Annexure-1 upholding the

order passed vide Annexure-4.

The main ground on which the orders have been

assailed is relating to trade discounts and credit notes issued

by the petitioner to its dealer.

Mr. T.K. Satapathy, learned counsel for the petitioner

contends that trade discounts and credit notes were allowable

and there is no infirmity in filing of revised returns by the

petitioner. Accordingly, he submits that the