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TMI Blog2022 (3) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Advocate For the Respondent : Mr. S.S. Padhy, Additional Standing Counsel ORDER 1. The present revision petition by the Assessee arises from an order dated 19th May, 2007 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in SA No.816-817 of 2000-01 for the year 1997-98. The aforementioned appeal by the Assessee before the Tribunal arose from an order dated 19th April, 2000 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to establish that goods found short have been sold is lawful and valid as per the ratio of Mahabir Rice Mill v. State of Orissa 1983 54 STC 218 (Ori)?" 4. This Court has heard the submissions of Mr. Jagabandhu Sahoo, learned Senior Counsel appearing for the Petitioner and Mr. S.S. Padhy, learned Additional Standing Counsel for the Sales Tax Department. 5. The Court finds that the Tribunal has w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was available for at least 50% of the so called sale suppression. It is on that basis that the enhancement as ordered by the STO was reduced by almost 50%. The order of the ACST when read carefully does not give impression that it was done in a flippant manner or without discussing the evidence. On the contrary, the discussion is elaborate and involves very minute analysis of the entire evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by holding that the enhancement of turnover, in the absence of any material to establish that the goods found short have been sold, is neither lawful nor valid and is contrary to the law explained by the Court in Mahabir Rice Mills (supra). The question is accordingly answered in favour of the Assessee and against the Department. Accordingly, the order of the Tribunal is set aside and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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