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TMI Blog2023 (2) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Kar, Advocate ORDER DR. S. MURALIDHAR, CJ. 1. The Petitioner (Department) has filed this revision petition aggrieved by an order dated 17th March, 2021 of the Odisha Sales Tax Tribunal, Cuttack Bench, Cuttack (Tribunal) dismissing the Department's S.A. No.209(V) of 2017-18 which in turn was an appeal under Section 78(1) of the Odisha Value Added Tax Act, 2004 (OVAT Act) by the State aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The ACST and the Tribunal have concurrently held that the product in question is in fact an insecticide within the meaning of that expression in Entry 30 of Part II of Schedule B and, therefore, amendable to tax @ 4% thereby rejecting the plea of the Department that it should be classified as 'all other goods' in terms of Part III of Schedule B of the OVAT Act, amenable to tax at 12.5%. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'insecticide' under Entry 30 of Part II of Schedule B of the OVAT Act. The Court is, therefore, satisfied that no error has been committed either by the ACST or the Tribunal in accepting the plea of the dealer and negativing the contrary plea of the Department. 5. The Court is not persuaded, therefore, that the question sought to be urged by the Department in the present revision requires to be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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