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TMI Blog2013 (7) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... nior counsel for the petitioner and Mr. Kar, learned Standing Counsel for the Commercial Taxes. The present revision has been preferred by M/s. Gayatri Traders challenging the order dated January 20, 2011 passed in S.A. No. 104(C)/2003-04 whereby the Odisha Sales Tax Tribunal, Cuttack, dismissed the second appeal filed by the present petitioner with the following findings: "I perused the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect in the order of the learned ACST in which he confirmed the order of the assessment of sales tax passed by the learned STO. In result, the appeal is dismissed and the order of the learned ACST is confirmed." The essence of the contention of the petitioner is two fold, first being that there is a conflicting order passed by the Tribunal in S.A. No. 18(C) of 2003-04 on July 15, 2008 and the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serts that the coarse bran is not covered under entry No. 30D and is also locally known as "mota kunda" and therefore cannot be held to be husk and has to be treated as "coarse bran" since the same has been purchased by oil mill for extracting oil therefrom by providing C declaration forms. Therefore, the Tribunal being the final fact-finding authority, has rightly come to the conclusion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and aquatic excluding prawn feed. Hence, in the circumstances of the present case, no question of law arises.
In the case at hand, we do not find any good reason to entertain the present revision petition and we are in respectful agreement with the conclusion reached by the Tribunal in the impugned order.
The revision petition is accordingly dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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