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Commissioner Of Commercial Taxes vs. Kiran Sanitary And Machinery

Court:Supreme Court of India
Judges:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
Case Type:Civil Appeal
Reg no:5755/2024
Filing no:45269/2023
CNR:SCIN010452692023

Parties & Advocates

Petitioners

1
Commissioner Of Commercial Taxes
2
State Of Odisha
3
Government Of Odisha
4
Deputy Commissioner

Petitioner Advocate

1
Jogy Scaria

Respondent

1
Kiran Sanitary And Machinery

Case History with Orders

Pending

Final Status

23 Jun 2025

Order(76) - 23 Jun 2025

ROP - of Main Case

27 Feb 2025

Order(75) - 27 Feb 2025

ROP - of Main Case

Indirect Taxes Matters : Entry Taxes

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

Notice [ISSUE FRESH NOTICE TO ALL UNSERVED RESPONDENTS], List after service of notice is complete, Notice Returnable [D:0,W:6,M:0]

Indirect Taxes Matters : Entry Taxes

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

Notice [ISSUE FRESH NOTICE TO ALL UNSERVED RESPONDENTS], List after service of notice is complete, Notice Returnable [D:0,W:6,M:0]

Indirect Taxes Matters : Entry Taxes

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

Notice [ISSUE FRESH NOTICE TO ALL UNSERVED RESPONDENTS], List after service of notice is complete, Notice Returnable [D:0,W:6,M:0]

17 Feb 2025

Order(74) - 17 Feb 2025

ROP - of Main Case

10 Feb 2025

Order(73) - 10 Feb 2025

ROP

20 Dec 2024

Order(72) - 20 Dec 2024

ROP

13 Dec 2024

Order(71) - 13 Dec 2024

ROP

11 Nov 2024

Order(70) - 11 Nov 2024

ROP

21 Oct 2024

Order(69) - 21 Oct 2024

ROP

26 Sept 2024

Order(68) - 26 Sept 2024

ROP - of Main Case

Indirect Taxes Matters : Entry Taxes

Purpose:Fixed Date By Court
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ahsanuddin Amanullah, Hon'ble Augustine George Masih
List In:Judge

Not taken up/ Not Today, List On (Date) [27-02-2025]

9 Sept 2024

Order(67) - 9 Sept 2024

ROP

Order(66) - 9 Sept 2024

ROP - of Main Case

5 Aug 2024

Order(65) - 5 Aug 2024

ROP - of Main Case

26 Jul 2024

Order(64) - 26 Jul 2024

ROP

19 Jul 2024

Order(63) - 19 Jul 2024

ROP - of Main Case

11 Jul 2024

Order(62) - 11 Jul 2024

ROP - of Main Case

9 Jul 2024

Order(61) - 9 Jul 2024

ROP - of Main Case

10 May 2024

Order(60) - 10 May 2024

ROP

3 May 2024

Order(59) - 3 May 2024

ROP

2 May 2024

Case Registered

Registration No: 5755/2024

29 Apr 2024

Order(58) - 29 Apr 2024

ROP

Order(57) - 29 Apr 2024

ROP - of Main Case

26 Apr 2024

Order(56) - 26 Apr 2024

ROP - of Main Case

Direction Matters

Purpose:Mention Memo
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

Leave Granted / Rule NISI / Appeal Admitted, List On (Date) [26-09-2024], List before court/bench [as per ROP]

19 Apr 2024

Order(55) - 19 Apr 2024

ROP

15 Apr 2024

Order(54) - 15 Apr 2024

ROP

1 Apr 2024

Order(53) - 1 Apr 2024

ROP

Order(52) - 1 Apr 2024

ROP

Order(51) - 1 Apr 2024

ROP

Order(50) - 1 Apr 2024

ROP

Order(49) - 1 Apr 2024

ROP

Order(48) - 1 Apr 2024

ROP

Order(47) - 1 Apr 2024

ROP

Order(46) - 1 Apr 2024

ROP

Order(45) - 1 Apr 2024

ROP

Order(44) - 1 Apr 2024

ROP

Order(43) - 1 Apr 2024

ROP

Order(42) - 1 Apr 2024

ROP

Order(41) - 1 Apr 2024

ROP

Order(40) - 1 Apr 2024

ROP

22 Mar 2024

Order(39) - 22 Mar 2024

ROP

18 Mar 2024

Order(38) - 18 Mar 2024

ROP - of Main Case

11 Mar 2024

Order(37) - 11 Mar 2024

ROP - of Main Case

7 Mar 2024

Order(36) - 7 Mar 2024

ROP - of Main Case

4 Mar 2024

Order(35) - 4 Mar 2024

ROP

Order(34) - 4 Mar 2024

ROP - of Main Case

1 Mar 2024

Order(33) - 1 Mar 2024

ROP - of Main Case

26 Feb 2024

Order(32) - 26 Feb 2024

ROP

12 Feb 2024

Order(31) - 12 Feb 2024

ROP

5 Feb 2024

Order(30) - 5 Feb 2024

ROP

29 Jan 2024

Order(29) - 29 Jan 2024

ROP

25 Jan 2024

Order(28) - 25 Jan 2024

ROP

19 Jan 2024

Order(27) - 19 Jan 2024

ROP

12 Jan 2024

Order(26) - 12 Jan 2024

ROP

9 Jan 2024

Order(25) - 9 Jan 2024

ROP - of Main Case

Direction Matters

Purpose:After Week/month/vacation
Category:Unknown
Before:Hon'ble Abhay S. Oka, Hon'ble Ujjal Bhuyan
List In:Judge

List On (Date) [23-04-2024]

8 Jan 2024

Order(24) - 8 Jan 2024

ROP

2 Jan 2024

Order(23) - 2 Jan 2024

ROP

8 Dec 2023

Order(22) - 8 Dec 2023

ROP

1 Dec 2023

Order(21) - 1 Dec 2023

ROP

First Hearing

Initial hearing scheduled

Fresh (For Admission) - Civil Cases

Purpose:Fresh
Category:Unknown
Before:Hon'ble B.V. Nagarathna, Hon'ble Ujjal Bhuyan
List In:Judge

Notice Tag with [slp(c)12315/2023]

24 Nov 2023

Order(20) - 24 Nov 2023

ROP

10 Nov 2023

Order(19) - 10 Nov 2023

ROP

3 Nov 2023

Order(18) - 3 Nov 2023

ROP

30 Oct 2023

Order(17) - 30 Oct 2023

ROP

Order(16) - 30 Oct 2023

ROP

Case Filed

30 Oct 2023 Filing No: 45269/2023

6 Oct 2023

Order(15) - 6 Oct 2023

ROP

27 Sept 2023

Order(14) - 27 Sept 2023

ROP

22 Sept 2023

Order(13) - 22 Sept 2023

ROP

Order(12) - 22 Sept 2023

ROP

15 Sept 2023

Order(11) - 15 Sept 2023

ROP

6 Sept 2023

Order(10) - 6 Sept 2023

ROP

25 Aug 2023

Order(9) - 25 Aug 2023

ROP

18 Aug 2023

Order(8) - 18 Aug 2023

ROP

Order(7) - 18 Aug 2023

ROP

Order(6) - 18 Aug 2023

ROP - of Main Case

Order(5) - 18 Aug 2023

ROP

7 Aug 2023

Order(4) - 7 Aug 2023

ROP

24 Jul 2023

Order(3) - 24 Jul 2023

ROP

18 Jul 2023

Order(2) - 18 Jul 2023

ROP

5 Jul 2023

Order(1) - 5 Jul 2023

ROP - of Main Case

Interlocutory Applications (IA) (2)

243120/2023
Particular: CONDONATION OF DELAY IN FILING
Filed by: JOGY SCARIA
Filing Date: 2023-11-23
243121/2023
Particular: EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT
Filed by: JOGY SCARIA
Filing Date: 2023-11-23

Tagged Matters (265)

22639/2023(20-06-2023 03:31 PM)C.A. No. 005656 / 2024 Registered on 02-05-2024SLP(C) No. 012315 - / 2023 Registered on 20-06-2023 - CA

Petitioner: M/S JINDAL INDIA THERMAL POWER LIMITED
Respondent: THE COMMISSIONER OF COMMERCIAL TAXES
Type: M•Status: P

61282/2024(00-00-0000 12:00 AM)SLP(C) No. - SLP_C

Petitioner: M/S ARUNDHATI AUTOMOTIVE
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

19741/2023(27-06-2023 10:51 AM)C.A. No. 005657 / 2024 Registered on 02-05-2024SLP(C) No. 012420 - / 2023 Registered on 27-06-2023 - CA

Petitioner: M/S. JINDAL STAINLESS LIMITED
Respondent: COMMISSIONER OF SALES TAX, ODISHA
Type: L•Status: P•Entry: 16-06-2025

24283/2023(03-07-2023 06:46 PM)C.A. No. 005658 / 2024 Registered on 02-05-2024SLP(C) No. 013208 - / 2023 Registered on 03-07-2023 - CA

Petitioner: M/S HINDALCO INDUSTRIES LIMITED
Respondent: STATE OF ORISSA
Type: L•Status: P•Entry: 16-06-2025

24282/2023(10-07-2023 11:15 AM)C.A. No. 005659 / 2024 Registered on 02-05-2024SLP(C) No. 014614 - / 2023 Registered on 10-07-2023 - CA

Petitioner: M/S HINDALCO INDUSTRIES LIMITED
Respondent: THE STATE OF ODISHA
Type: L•Status: P•Entry: 16-06-2025

25590/2023(12-07-2023 03:09 PM)C.A. No. 005660 / 2024 Registered on 02-05-2024SLP(C) No. 014843 - / 2023 Registered on 12-07-2023 - CA

Petitioner: M/S SONY INDIA PRIVATE LIMITED
Respondent: THE STATE OF ODISHA
Type: L•Status: P•Entry: 16-06-2025

25499/2023(13-07-2023 04:24 PM)C.A. No. 005661 / 2024 Registered on 02-05-2024SLP(C) No. 014909 - / 2023 Registered on 13-07-2023 - CA

Petitioner: M/S LAXMI AUTO COMBINE
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

25503/2023(15-07-2023 01:56 PM)C.A. No. 005662 / 2024 Registered on 02-05-2024SLP(C) No. 015183 - / 2023 Registered on 15-07-2023 - CA

Petitioner: M/S LAXMI RAJ MOTORS PVT. LTD
Respondent: THE SALEX TAX OFFICER ANGUL
Type: L•Status: P•Entry: 16-06-2025

25501/2023(18-07-2023 12:58 PM)C.A. No. 005663 / 2024 Registered on 02-05-2024SLP(C) No. 015482 - / 2023 Registered on 18-07-2023 - CA

Petitioner: M/S SHUVLAXMI MOTORS
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

25488/2023(28-07-2023 11:06 AM)C.A. No. 005664 / 2024 Registered on 02-05-2024SLP(C) No. 016185 - / 2023 Registered on 28-07-2023 - CA

Petitioner: M/S. SHYAM METALICS AND ENERGY LTD.
Respondent: SALES TAX OFFICER AND ORS.
Type: L•Status: P•Entry: 16-06-2025

25302/2023(28-07-2023 02:59 PM)C.A. No. 005665 / 2024 Registered on 02-05-2024SLP(C) No. 016283 - / 2023 Registered on 28-07-2023 - CA

Petitioner: M/S TRL KROSAKI REFRACTORIES LTD
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26115/2023(01-08-2023 02:37 PM)C.A. No. 005666 / 2024 Registered on 02-05-2024SLP(C) No. 016514 - / 2023 Registered on 01-08-2023 - CA

Petitioner: M/S ROHAN AUTORIDERS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26110/2023(02-08-2023 02:57 PM)C.A. No. 005667 / 2024 Registered on 02-05-2024SLP(C) No. 016694 - / 2023 Registered on 02-08-2023 - CA

Petitioner: M/S CONSORTIUM AUTOMOBILES PVT. LTD
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26147/2023(02-08-2023 05:10 PM)C.A. No. 005668 / 2024 Registered on 02-05-2024SLP(C) No. 016710 - / 2023 Registered on 02-08-2023 - CA

Petitioner: M/S ROHAN AUTORIDERS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26102/2023(03-08-2023 04:47 PM)C.A. No. 005669 / 2024 Registered on 02-05-2024SLP(C) No. 016796 - / 2023 Registered on 03-08-2023 - CA

Petitioner: M/S SUPER SALES AUTOMOBILES (P) LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

25896/2023(04-08-2023 12:02 PM)C.A. No. 005670 / 2024 Registered on 02-05-2024SLP(C) No. 016826 - / 2023 Registered on 04-08-2023 - CA

Petitioner: M/S CITY MOTORS PVT. LTD
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26108/2023(05-08-2023 02:30 PM)C.A. No. 005671 / 2024 Registered on 02-05-2024SLP(C) No. 016980 - / 2023 Registered on 05-08-2023 - CA

Petitioner: M/S DUA MOTORS.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26146/2023(06-08-2023 03:00 PM)C.A. No. 005672 / 2024 Registered on 02-05-2024SLP(C) No. 017006 - / 2023 Registered on 06-08-2023 - CA

Petitioner: M/S ROHAN AUTORIDERS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

26096/2023(07-08-2023 05:53 PM)C.A. No. 005673 / 2024 Registered on 02-05-2024SLP(C) No. 017223 - / 2023 Registered on 07-08-2023 - CA

Petitioner: M/S SUPREME SALES
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

25919/2023(24-08-2023 12:33 PM)C.A. No. 005674 / 2024 Registered on 02-05-2024SLP(C) No. 018659 - / 2023 Registered on 24-08-2023 - CA

Petitioner: M/S SUPER SALES MOTORS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

23970/2023(29-08-2023 05:33 PM)C.A. No. 005675 / 2024 Registered on 02-05-2024SLP(C) No. 019254 - / 2023 Registered on 29-08-2023 - CA

Petitioner: M/S SHREE BHARAT MOTORS LTD.
Respondent: SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

25733/2023(29-08-2023 05:34 PM)C.A. No. 005676 / 2024 Registered on 02-05-2024SLP(C) No. 019256 - / 2023 Registered on 29-08-2023 - CA

Petitioner: M/S. SEETAL AUTOMOBILES
Respondent: THE SALES TAX OFFICER AND ORS.
Type: L•Status: P•Entry: 16-06-2025

29528/2023(31-08-2023 09:29 AM)C.A. No. 005677 / 2024 Registered on 02-05-2024SLP(C) No. 019271 - / 2023 Registered on 31-08-2023 - CA

Petitioner: M/S SKY AUTOMOBILES
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

32767/2023(01-09-2023 04:16 PM)C.A. No. 005678 / 2024 Registered on 02-05-2024SLP(C) No. 019539 - / 2023 Registered on 01-09-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SHREE BHARAT MOTORS LIMITED
Type: L•Status: P•Entry: 16-06-2025

25731/2023(12-09-2023 05:49 PM)C.A. No. 005679 / 2024 Registered on 02-05-2024SLP(C) No. 020410 - / 2023 Registered on 12-09-2023 - CA

Petitioner: ORBIT MOTORS PVT. LTD. DIRECTOR
Respondent: THE SALES TAX OFFICER ROURKELA II CIRCLE
Type: L•Status: P•Entry: 16-06-2025

26170/2023(12-09-2023 05:51 PM)C.A. No. 005680 / 2024 Registered on 02-05-2024SLP(C) No. 020411 - / 2023 Registered on 12-09-2023 - CA

Petitioner: M/S ARYAN ISPAT AND POWER PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

29466/2023(12-09-2023 05:53 PM)C.A. No. 005681 / 2024 Registered on 02-05-2024SLP(C) No. 020413 - / 2023 Registered on 12-09-2023 - CA

Petitioner: M/S UTKAL AUTO
Respondent: THE SALES TAX OFFICER CUTTACK I CENTRAL CIRCLE
Type: L•Status: P•Entry: 16-06-2025

34267/2023(15-09-2023 12:54 PM)C.A. No. 005682 - 005683 / 2024 Registered on 02-05-2024SLP(C) No. 020625 - 020626 / 2023 Registered on 15-09-2023 - CA

Petitioner: M/S SANTOSH MOTORS
Respondent: THE DEPUTY COMMISSIONER OF SALES TAX GANJAM I CIRCLE
Type: L•Status: P•Entry: 16-06-2025

34265/2023(15-09-2023 12:55 PM)C.A. No. 005684 - 005686 / 2024 Registered on 02-05-2024SLP(C) No. 020627 - 020629 / 2023 Registered on 15-09-2023 - CA

Petitioner: M/S LAKSHMI MOTORS
Respondent: THE DEPUTY COMMISSIONER OF SALES TAX GANJAM I CIRCLE
Type: L•Status: P•Entry: 16-06-2025

37464/2023(26-09-2023 11:24 AM)C.A. No. 005687 / 2024 Registered on 02-05-2024SLP(C) No. 021617 - / 2023 Registered on 26-09-2023 - CA

Petitioner: M/S DURGA AUTO CENTRE
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

35858/2023(26-09-2023 11:25 AM)C.A. No. 005688 / 2024 Registered on 02-05-2024SLP(C) No. 021619 - / 2023 Registered on 26-09-2023 - CA

Petitioner: M/S. HCL INFOSYSTEMS LTD
Respondent: THE SALES TAX OFFICER, BHUBANESHWAR II CIRCLE
Type: L•Status: P•Entry: 16-06-2025

37466/2023(26-09-2023 11:26 AM)C.A. No. 005689 / 2024 Registered on 02-05-2024SLP(C) No. 021620 - / 2023 Registered on 26-09-2023 - CA

Petitioner: M/S R.K. MARBLES
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

24523/2023(26-09-2023 02:25 PM)C.A. No. 005690 / 2024 Registered on 02-05-2024SLP(C) No. 021655 - / 2023 Registered on 26-09-2023 - CA

Petitioner: M/S UTKAL AUTOMOBILES PVT. LTD.
Respondent: SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

30273/2023(26-09-2023 02:28 PM)C.A. No. 005691 / 2024 Registered on 02-05-2024SLP(C) No. 021680 - / 2023 Registered on 26-09-2023 - CA

Petitioner: M/S BHARAT MOTORS LTD
Respondent: SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

35797/2023(10-10-2023 04:01 PM)C.A. No. 005692 / 2024 Registered on 02-05-2024SLP(C) No. 023130 - / 2023 Registered on 10-10-2023 - CA

Petitioner: M/S ODYSSEY MOTORS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

35013/2023(10-10-2023 04:16 PM)C.A. No. 005693 / 2024 Registered on 02-05-2024SLP(C) No. 023132 - / 2023 Registered on 10-10-2023 - CA

Petitioner: DALMIA CEMENT (BHARAT) LTD. (FORMERLY M/S OCL INDIA LIMITED
Respondent: THE STATE OF ODISHA
Type: L•Status: P•Entry: 16-06-2025

35034/2023(10-10-2023 04:34 PM)C.A. No. 005694 / 2024 Registered on 02-05-2024SLP(C) No. 023145 - / 2023 Registered on 10-10-2023 - CA

Petitioner: DALMIA CEMENT (BHARAT) LTD. (FORMERLY M/S OCL INDIA LIMITED)
Respondent: THE STATE OF ODISHA
Type: L•Status: P•Entry: 16-06-2025

35015/2023(10-10-2023 06:38 PM)C.A. No. 005695 / 2024 Registered on 02-05-2024SLP(C) No. 023208 - / 2023 Registered on 10-10-2023 - CA

Petitioner: M/S DALMIA CEMENT (BHARAT) LIMITED
Respondent: THE STATE OF ODISHA
Type: L•Status: P•Entry: 16-06-2025

33582/2023(10-10-2023 06:44 PM)C.A. No. 005696 / 2024 Registered on 02-05-2024SLP(C) No. 023209 - / 2023 Registered on 10-10-2023 - CA

Petitioner: M/S KHIMJI AUTORIDES PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

35031/2023(10-10-2023 07:23 PM)C.A. No. 005697 / 2024 Registered on 02-05-2024SLP(C) No. 023210 - / 2023 Registered on 10-10-2023 - CA

Petitioner: DALMIA CEMENT (BHARAT) LTD.
Respondent: STATE OF ODISHA
Type: L•Status: P•Entry: 16-06-2025

43250/2023(25-11-2023 02:01 PM)C.A. No. 005698 / 2024 Registered on 02-05-2024SLP(C) No. 026215 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR II CIRCLE
Respondent: M/S. R.K. MARBLES
Type: L•Status: P•Entry: 16-06-2025

43225/2023(25-11-2023 02:02 PM)C.A. No. 005699 / 2024 Registered on 02-05-2024SLP(C) No. 026216 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR III CIRCLE
Respondent: M/S. UTKAL AUTOMOBILS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

44039/2023(25-11-2023 02:05 PM)C.A. No. 005700 / 2024 Registered on 02-05-2024SLP(C) No. 026217 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. PATEL MOTORS
Type: L•Status: P•Entry: 16-06-2025

42430/2023(25-11-2023 02:07 PM)C.A. No. 005701 / 2024 Registered on 02-05-2024SLP(C) No. 026218 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S MAHANADI INVESTMENT AND PROPERTIES LTD.
Type: L•Status: P•Entry: 16-06-2025

43223/2023(25-11-2023 02:09 PM)C.A. No. 005702 / 2024 Registered on 02-05-2024SLP(C) No. 026219 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. ORBIT MOTORS PVT.LTD.
Type: L•Status: P•Entry: 16-06-2025

43255/2023(25-11-2023 02:09 PM)C.A. No. 005703 / 2024 Registered on 02-05-2024SLP(C) No. 026220 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SUPER SALES MOTORS PVT.LTD.
Type: L•Status: P•Entry: 16-06-2025

43648/2023(25-11-2023 02:11 PM)C.A. No. 005704 / 2024 Registered on 02-05-2024SLP(C) No. 026221 - / 2023 Registered on 25-11-2023 - CA

Petitioner: STATE OF ORISSA
Respondent: M/S. RUNGTA SONS PVT.LTD.
Type: L•Status: P•Entry: 16-06-2025

43740/2023(25-11-2023 02:12 PM)C.A. No. 005705 / 2024 Registered on 02-05-2024SLP(C) No. 026222 - / 2023 Registered on 25-11-2023 - CA

Petitioner: SALES TAX OFFICER CUTTACK 1
Respondent: M/S. NAGESWAR AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

44941/2023(25-11-2023 04:43 PM)C.A. No. 005706 / 2024 Registered on 02-05-2024SLP(C) No. 026239 - / 2023 Registered on 25-11-2023 - CA

Petitioner: SALES TAX OFFICER, BHUBANESWAR- II CIRCLE, BHUBANESWAR
Respondent: M/S. SAMAL MOSAICS AND MARBLES
Type: L•Status: P•Entry: 16-06-2025

44717/2023(25-11-2023 04:45 PM)C.A. No. 005707 / 2024 Registered on 02-05-2024SLP(C) No. 026240 - / 2023 Registered on 25-11-2023 - CA

Petitioner: DEPUTY COMMISSIONER OF SALES TAX, BHUBANESWAR II CIRCLE
Respondent: M/S SHIVAM AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

44703/2023(25-11-2023 04:46 PM)C.A. No. 005708 / 2024 Registered on 02-05-2024SLP(C) No. 026241 - / 2023 Registered on 25-11-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S CAPITAL MARBLES AND GRANITES
Type: L•Status: P•Entry: 16-06-2025

44880/2023(25-11-2023 04:48 PM)C.A. No. 005709 / 2024 Registered on 02-05-2024SLP(C) No. 026242 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S IRC NATURAL RESOURCES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

45240/2023(25-11-2023 04:49 PM)C.A. No. 005710 / 2024 Registered on 02-05-2024SLP(C) No. 026243 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S UJJAWAL GOVIND AUTO
Type: L•Status: P•Entry: 16-06-2025

44862/2023(25-11-2023 04:50 PM)C.A. No. 005711 / 2024 Registered on 02-05-2024SLP(C) No. 026244 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER CUTTACK I, CENTRALCIRCLE
Respondent: M/S GAJRA DIFFERENTIAL GEARS LTD.
Type: L•Status: P•Entry: 16-06-2025

43507/2023(25-11-2023 04:51 PM)C.A. No. 005712 / 2024 Registered on 02-05-2024SLP(C) No. 026245 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER, JHARSUGUDA CIRCLE
Respondent: M/S. SHREE BALAJI ENGICONS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

43513/2023(25-11-2023 05:11 PM)C.A. No. 005713 / 2024 Registered on 02-05-2024SLP(C) No. 026246 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK I WEST CIRCLE
Respondent: M/S. SUNNY MOTORS
Type: L•Status: P•Entry: 16-06-2025

43607/2023(25-11-2023 05:12 PM)C.A. No. 005714 / 2024 Registered on 02-05-2024SLP(C) No. 026247 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SDVC AUTO PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

43696/2023(25-11-2023 05:13 PM)C.A. No. 005715 / 2024 Registered on 02-05-2024SLP(C) No. 026248 - / 2023 Registered on 25-11-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: SOUMIK AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

45213/2023(25-11-2023 05:13 PM)C.A. No. 005716 / 2024 Registered on 02-05-2024SLP(C) No. 026249 - / 2023 Registered on 25-11-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S JAS MOTORS
Type: L•Status: P•Entry: 16-06-2025

44743/2023(25-11-2023 05:14 PM)C.A. No. 005717 / 2024 Registered on 02-05-2024SLP(C) No. 026250 - / 2023 Registered on 25-11-2023 - CA

Petitioner: COMMISSIONER OF COMMERCIAL TAX ODISHA
Respondent: M/S KOSHALA AUTOMOBILES PVT LTD
Type: L•Status: P•Entry: 16-06-2025

46338/2023(01-12-2023 11:50 AM)C.A. No. 005718 / 2024 Registered on 02-05-2024SLP(C) No. 026533 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. KALINGA AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

45870/2023(01-12-2023 11:52 AM)C.A. No. 005719 / 2024 Registered on 02-05-2024SLP(C) No. 026534 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR IV CIRCLE
Respondent: M/S. SHREE VINAYAK MOTORS
Type: L•Status: P•Entry: 16-06-2025

45283/2023(01-12-2023 11:54 AM)C.A. No. 005720 / 2024 Registered on 02-05-2024SLP(C) No. 026535 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S. SUPREME SALES PARTNERSHIP FIRM
Type: L•Status: P•Entry: 16-06-2025

45557/2023(01-12-2023 11:56 AM)C.A. No. 005721 / 2024 Registered on 02-05-2024SLP(C) No. 026536 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER CUTTACK-1, CENTRAL CIRCLE
Respondent: M/S. SWATI MARBLES
Type: L•Status: P•Entry: 16-06-2025

46169/2023(01-12-2023 11:57 AM)C.A. No. 005722 / 2024 Registered on 02-05-2024SLP(C) No. 026537 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SUNNY MOTORS
Type: L•Status: P•Entry: 16-06-2025

45606/2023(01-12-2023 11:59 AM)C.A. No. 005723 / 2024 Registered on 02-05-2024SLP(C) No. 026538 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. HARI MOTORS PVT.LTD.
Type: L•Status: P•Entry: 16-06-2025

45756/2023(01-12-2023 12:00 PM)C.A. No. 005724 / 2024 Registered on 02-05-2024SLP(C) No. 026539 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, KALAHANDI CIRCLE
Respondent: M/S. ARUNDHATI AUTOMOTIVE
Type: L•Status: P•Entry: 16-06-2025

46345/2023(01-12-2023 12:02 PM)C.A. No. 005725 / 2024 Registered on 02-05-2024SLP(C) No. 026540 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S KHIMJI AUTORIDES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

46833/2023(01-12-2023 12:13 PM)C.A. No. 005726 / 2024 Registered on 02-05-2024SLP(C) No. 026542 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER CUTTACK-1
Respondent: M/S. SONTHALIA MOTORS PVT.LTD.
Type: L•Status: P•Entry: 16-06-2025

46170/2023(01-12-2023 12:15 PM)C.A. No. 005727 / 2024 Registered on 02-05-2024SLP(C) No. 026544 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK &NDASHI I, CIRCLE
Respondent: M/S. SKY AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

43514/2023(01-12-2023 06:02 PM)C.A. No. 005728 / 2024 Registered on 02-05-2024SLP(C) No. 026680 - / 2023 Registered on 01-12-2023 - CA

Petitioner: COMMISSIONER OF SALES TAX
Respondent: M/S. BIRLA TYRES
Type: L•Status: P•Entry: 16-06-2025

44912/2023(01-12-2023 06:22 PM)C.A. No. 005729 / 2024 Registered on 02-05-2024SLP(C) No. 026682 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S. DUA MOTORS
Type: L•Status: P•Entry: 16-06-2025

43714/2023(01-12-2023 06:31 PM)C.A. No. 005730 / 2024 Registered on 02-05-2024SLP(C) No. 026683 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER, JAJPUR CIRCLE
Respondent: M/S. TAZ AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

43687/2023(01-12-2023 06:45 PM)C.A. No. 005731 / 2024 Registered on 02-05-2024SLP(C) No. 026684 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER, JAGATSINGHPUR CIRCLE, PARADEEP
Respondent: M/S. SENAPATI MOTORS
Type: L•Status: P•Entry: 16-06-2025

43505/2023(01-12-2023 06:50 PM)C.A. No. 005732 / 2024 Registered on 02-05-2024SLP(C) No. 026688 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, KALAHANDI CIRCLE, BHAWANIPATNA
Respondent: M/S. ARUNDHATI AUTOMOTIVE
Type: L•Status: P•Entry: 16-06-2025

44907/2023(01-12-2023 06:56 PM)C.A. No. 005733 / 2024 Registered on 02-05-2024SLP(C) No. 026689 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S. CERAMIC WORLD
Type: L•Status: P•Entry: 16-06-2025

43509/2023(01-12-2023 07:05 PM)C.A. No. 005734 / 2024 Registered on 02-05-2024SLP(C) No. 026690 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S. HARI MOTORS
Type: L•Status: P•Entry: 16-06-2025

43230/2023(01-12-2023 07:11 PM)C.A. No. 005735 / 2024 Registered on 02-05-2024SLP(C) No. 026691 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. UTKAL AUTO
Type: L•Status: P•Entry: 16-06-2025

43704/2023(01-12-2023 07:21 PM)C.A. No. 005736 / 2024 Registered on 02-05-2024SLP(C) No. 026692 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, GANJAM- I CIRCLE
Respondent: M/S. SRI RAM AUTO
Type: L•Status: P•Entry: 16-06-2025

43596/2023(01-12-2023 07:29 PM)C.A. No. 005737 / 2024 Registered on 02-05-2024SLP(C) No. 026693 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. B.K.ENTERPRISES
Type: L•Status: P•Entry: 16-06-2025

44040/2023(01-12-2023 07:40 PM)C.A. No. 005738 / 2024 Registered on 02-05-2024SLP(C) No. 026694 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SUNNY MOTORS,
Type: L•Status: P•Entry: 16-06-2025

45226/2023(01-12-2023 07:47 PM)C.A. No. 005739 / 2024 Registered on 02-05-2024SLP(C) No. 026695 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S UTKAL AUTO SERVICE
Type: L•Status: P•Entry: 16-06-2025

43510/2023(01-12-2023 07:55 PM)C.A. No. 005740 / 2024 Registered on 02-05-2024SLP(C) No. 026696 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S. JAYSHREE PLYWOODS
Type: L•Status: P•Entry: 16-06-2025

43379/2023(01-12-2023 08:01 PM)C.A. No. 005741 / 2024 Registered on 02-05-2024SLP(C) No. 026697 - / 2023 Registered on 01-12-2023 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S INDERA MOTORS
Type: L•Status: P•Entry: 16-06-2025

43709/2023(01-12-2023 08:09 PM)C.A. No. 005742 / 2024 Registered on 02-05-2024SLP(C) No. 026698 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER, JAJPUR CIRCLE
Respondent: M/S. SUBASH MOTORS
Type: L•Status: P•Entry: 16-06-2025

44917/2023(01-12-2023 08:15 PM)C.A. No. 005743 / 2024 Registered on 02-05-2024SLP(C) No. 026699 - / 2023 Registered on 01-12-2023 - CA

Petitioner: SALES TAX OFFICER, BHUBANESWAR- II CIRCLE, BHUBANESWAR
Respondent: M/S. MAHAVEER AUTO
Type: L•Status: P•Entry: 16-06-2025

43592/2023(02-12-2023 10:19 AM)C.A. No. 005744 / 2024 Registered on 02-05-2024SLP(C) No. 026703 - / 2023 Registered on 02-12-2023 - CA

Petitioner: SALES TAX OFFICER, JHARSUGUDA CIRCLE
Respondent: M/S. MAMATA MARBLES
Type: L•Status: P•Entry: 16-06-2025

43508/2023(02-12-2023 11:42 AM)C.A. No. 005745 / 2024 Registered on 02-05-2024SLP(C) No. 026708 - / 2023 Registered on 02-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR
Respondent: M/S. BALAJI GENERAL STORE
Type: L•Status: P•Entry: 16-06-2025

45962/2023(15-12-2023 02:25 PM)C.A. No. 005746 / 2024 Registered on 02-05-2024SLP(C) No. 027972 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S ARUNDHATI MOTORS PVT LTD
Type: L•Status: P•Entry: 16-06-2025

46990/2023(15-12-2023 02:27 PM)C.A. No. 005747 / 2024 Registered on 02-05-2024SLP(C) No. 027973 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. LEXSUS MOTORS LTD.
Type: L•Status: P•Entry: 16-06-2025

43227/2023(15-12-2023 02:27 PM)C.A. No. 005748 / 2024 Registered on 02-05-2024SLP(C) No. 027974 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK-I, CENTRAL CIRCLE
Respondent: M S UTKAL AUTO
Type: L•Status: P•Entry: 16-06-2025

44284/2023(15-12-2023 02:28 PM)C.A. No. 005749 / 2024 Registered on 02-05-2024SLP(C) No. 027975 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S KOSHALA ENTERPRISES PVT LTD
Type: L•Status: P•Entry: 16-06-2025

44523/2023(15-12-2023 02:29 PM)C.A. No. 005750 / 2024 Registered on 02-05-2024SLP(C) No. 027976 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER BHUBANESWAR-II CIRCLE
Respondent: M/S. SIDDHI VINAYAK MARBLES
Type: L•Status: P•Entry: 16-06-2025

46362/2023(15-12-2023 02:42 PM)C.A. No. 005751 / 2024 Registered on 02-05-2024SLP(C) No. 027989 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. VINAYAK AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

46697/2023(15-12-2023 02:44 PM)C.A. No. 005752 / 2024 Registered on 02-05-2024SLP(C) No. 027994 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SAINIK MINING AND ALLIED SERVICES LTD.
Type: L•Status: P•Entry: 16-06-2025

43511/2023(15-12-2023 02:46 PM)C.A. No. 005753 / 2024 Registered on 02-05-2024SLP(C) No. 027995 - / 2023 Registered on 15-12-2023 - CA

Petitioner: SALES TAX OFFICER, BHAWANIPATNA CIRCLE
Respondent: M/S. MAHESH AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

44943/2023(15-12-2023 02:48 PM)C.A. No. 005754 / 2024 Registered on 02-05-2024SLP(C) No. 027996 - / 2023 Registered on 15-12-2023 - CA

Petitioner: SALES TAX OFFICER, BHUBANESWAR- I CIRCLE
Respondent: M/S. MAHESWARI MARBLES AND GRANITES
Type: L•Status: P•Entry: 16-06-2025

45269/2023(15-12-2023 02:54 PM)C.A. No. 005755 / 2024 Registered on 02-05-2024SLP(C) No. 027998 - / 2023 Registered on 15-12-2023 - CA

Petitioner: COMMISSIONER OF COMMERCIAL TAXES
Respondent: M/S KIRAN SANITARY AND MACHINERY
Type: L•Status: P•Entry: 16-06-2025

46327/2023(15-12-2023 02:56 PM)C.A. No. 005756 / 2024 Registered on 02-05-2024SLP(C) No. 027999 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR I CIRCLE
Respondent: M/S. VINAYAK AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

43720/2023(15-12-2023 02:57 PM)C.A. No. 005757 / 2024 Registered on 02-05-2024SLP(C) No. 028001 - / 2023 Registered on 15-12-2023 - CA

Petitioner: SALES TAX OFFICER, JHARSUGUDA CIRCLE
Respondent: M/S.TRL KROSAKI REFRACTORIES LTD.
Type: L•Status: P•Entry: 16-06-2025

46320/2023(15-12-2023 02:59 PM)C.A. No. 005758 / 2024 Registered on 02-05-2024SLP(C) No. 028004 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S GUGNANI MOTORS
Type: L•Status: P•Entry: 16-06-2025

46753/2023(15-12-2023 03:01 PM)C.A. No. 005759 / 2024 Registered on 02-05-2024SLP(C) No. 028005 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. SRI SHYAM MOTORS
Type: L•Status: P•Entry: 16-06-2025

43699/2023(15-12-2023 03:03 PM)C.A. No. 005760 / 2024 Registered on 02-05-2024SLP(C) No. 028006 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: BAJI BEHERA
Type: L•Status: P•Entry: 16-06-2025

44507/2023(15-12-2023 03:05 PM)C.A. No. 005761 / 2024 Registered on 02-05-2024SLP(C) No. 028007 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S KOSHALA AUTOMOBILES PVT LTD
Type: L•Status: P•Entry: 16-06-2025

45555/2023(15-12-2023 03:07 PM)C.A. No. 005762 / 2024 Registered on 02-05-2024SLP(C) No. 028008 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER CUTTACK II, CIRCLE,
Respondent: M/S. TRUPTI AUTOMOTIVES
Type: L•Status: P•Entry: 16-06-2025

46344/2023(15-12-2023 03:12 PM)C.A. No. 005763 / 2024 Registered on 02-05-2024SLP(C) No. 028009 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SEETAL AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

44115/2023(15-12-2023 03:13 PM)C.A. No. 005764 / 2024 Registered on 02-05-2024SLP(C) No. 028010 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-I CIRCLE
Respondent: M/S BHARAT MOTORS LTD
Type: L•Status: P•Entry: 16-06-2025

44691/2023(15-12-2023 03:14 PM)C.A. No. 005765 / 2024 Registered on 02-05-2024SLP(C) No. 028012 - / 2023 Registered on 15-12-2023 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S DAS MOTORS
Type: L•Status: P•Entry: 16-06-2025

45728/2023(15-12-2023 03:15 PM)C.A. No. 005766 / 2024 Registered on 02-05-2024SLP(C) No. 028014 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX (LTU), BALASORE RANGE
Respondent: M/S UTKAL POLYWEAVE INDUSTRIES PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

48890/2023(15-12-2023 03:28 PM)C.A. No. 005767 / 2024 Registered on 02-05-2024SLP(C) No. 028030 - / 2023 Registered on 15-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S NATIONAL TRADING CO.
Type: L•Status: P•Entry: 16-06-2025

43431/2023(19-12-2023 02:25 PM)C.A. No. 005768 / 2024 Registered on 02-05-2024SLP(C) No. 028276 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA,
Respondent: M/S INDERA MOTORS
Type: L•Status: P•Entry: 16-06-2025

49632/2023(19-12-2023 02:25 PM)C.A. No. 005769 / 2024 Registered on 02-05-2024SLP(C) No. 028277 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S NAVDURGA WHEELS PRIVATE LIMITED, (PREVIOUSLY M/S UTKAL AUTO SYNDICATE)
Type: L•Status: P•Entry: 16-06-2025

45700/2023(19-12-2023 02:26 PM)C.A. No. 005770 / 2024 Registered on 02-05-2024SLP(C) No. 028278 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S CITY MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

46346/2023(19-12-2023 02:27 PM)C.A. No. 005771 / 2024 Registered on 02-05-2024SLP(C) No. 028279 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. NEELAM MOTORS
Type: L•Status: P•Entry: 16-06-2025

45691/2023(19-12-2023 02:27 PM)C.A. No. 005772 / 2024 Registered on 02-05-2024SLP(C) No. 028280 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. KALINGA AUTO SERVICES
Type: L•Status: P•Entry: 16-06-2025

43745/2023(19-12-2023 02:27 PM)C.A. No. 005773 / 2024 Registered on 02-05-2024SLP(C) No. 028281 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-III CIRCLE
Respondent: M/S SUPER SALES AUTOMOBILES (P) LTD.
Type: L•Status: P•Entry: 16-06-2025

45757/2023(19-12-2023 02:27 PM)C.A. No. 005774 / 2024 Registered on 02-05-2024SLP(C) No. 028283 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. KALINGA AUTO SYNDICATE
Type: L•Status: P•Entry: 16-06-2025

46993/2023(19-12-2023 02:28 PM)C.A. No. 005775 / 2024 Registered on 02-05-2024SLP(C) No. 028284 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER BHUBANESWAR I CIRCLE
Respondent: M/S. FREEDOM AUTOMOBILES PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

46156/2023(19-12-2023 02:28 PM)C.A. No. 005776 / 2024 Registered on 02-05-2024SLP(C) No. 028285 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S PRITAM ENTERPRISES
Type: L•Status: P•Entry: 16-06-2025

45964/2023(19-12-2023 02:28 PM)C.A. No. 005777 / 2024 Registered on 02-05-2024SLP(C) No. 028286 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. JMG AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

44061/2023(19-12-2023 02:28 PM)C.A. No. 005778 / 2024 Registered on 02-05-2024SLP(C) No. 028287 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
Respondent: M/S. R.K.STONE CRUSHER
Type: L•Status: P•Entry: 16-06-2025

43251/2023(19-12-2023 02:28 PM)C.A. No. 005779 / 2024 Registered on 02-05-2024SLP(C) No. 028288 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. CITY MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

43617/2023(19-12-2023 02:29 PM)C.A. No. 005780 / 2024 Registered on 02-05-2024SLP(C) No. 028289 - / 2023 Registered on 19-12-2023 - CA

Petitioner: STATE OF ORISSA
Respondent: M/S. BONAI INDUSTRIAL CO. LTD.
Type: L•Status: P•Entry: 16-06-2025

43326/2023(19-12-2023 02:29 PM)C.A. No. 005781 / 2024 Registered on 02-05-2024SLP(C) No. 028290 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SEETAL AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

43446/2023(19-12-2023 02:29 PM)C.A. No. 005782 / 2024 Registered on 02-05-2024SLP(C) No. 028291 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S CONSORTIUM AUTOMOBILES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

43584/2023(19-12-2023 02:29 PM)C.A. No. 005783 / 2024 Registered on 02-05-2024SLP(C) No. 028292 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SUPER SALES MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

46299/2023(19-12-2023 02:29 PM)C.A. No. 005784 / 2024 Registered on 02-05-2024SLP(C) No. 028293 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S AAKASH MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

46341/2023(19-12-2023 02:30 PM)C.A. No. 005785 / 2024 Registered on 02-05-2024SLP(C) No. 028294 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SKY AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

46884/2023(19-12-2023 02:30 PM)C.A. No. 005786 / 2024 Registered on 02-05-2024SLP(C) No. 028295 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. JYOTE MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

47653/2023(19-12-2023 02:31 PM)C.A. No. 005787 / 2024 Registered on 02-05-2024SLP(C) No. 028296 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-I CIRCLE
Respondent: M/S PGL RAMJI MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

47732/2023(19-12-2023 02:31 PM)C.A. No. 005788 / 2024 Registered on 02-05-2024SLP(C) No. 028297 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-IV CIRCLE
Respondent: M/S. VENUS AUTOWORKS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

47802/2023(19-12-2023 02:31 PM)C.A. No. 005789 / 2024 Registered on 02-05-2024SLP(C) No. 028298 - / 2023 Registered on 19-12-2023 - CA

Petitioner: COMMISSIONER OF SALES TAX ODISHA
Respondent: M/S. ANCHOR ELECTRICALS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

48265/2023(19-12-2023 02:31 PM)C.A. No. 005790 / 2024 Registered on 02-05-2024SLP(C) No. 028299 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SONTHALIA MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

49135/2023(19-12-2023 02:31 PM)C.A. No. 005791 / 2024 Registered on 02-05-2024SLP(C) No. 028300 - / 2023 Registered on 19-12-2023 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SARBATI MINERALS
Type: L•Status: P•Entry: 16-06-2025

49497/2023(19-12-2023 02:32 PM)C.A. No. 005792 / 2024 Registered on 02-05-2024SLP(C) No. 028301 - / 2023 Registered on 19-12-2023 - CA

Petitioner: STATE OF ORISSA, OF ORISSA
Respondent: M/S. MANGILAL RUNGTA
Type: L•Status: P•Entry: 16-06-2025

48822/2023(06-01-2024 12:18 PM)C.A. No. 005793 / 2024 Registered on 02-05-2024SLP(C) No. 000711 - / 2024 Registered on 06-01-2024 - CA

Petitioner: STATE OF ODISHA
Respondent: M/S. RUNGTA MINES LTD.
Type: L•Status: P•Entry: 16-06-2025

49523/2023(06-01-2024 12:18 PM)C.A. No. 005794 / 2024 Registered on 02-05-2024SLP(C) No. 000712 - / 2024 Registered on 06-01-2024 - CA

Petitioner: DEPUTY COMMISSIONER OF SALES TAX, JAGATSINGHPUR CIRCLE, PARADEEP
Respondent: M/S. INDIAN FARMERS FERTILIZERS COOPERATIVE LTD.
Type: L•Status: P•Entry: 16-06-2025

48800/2023(06-01-2024 12:19 PM)C.A. No. 005795 / 2024 Registered on 02-05-2024SLP(C) No. 000713 - / 2024 Registered on 06-01-2024 - CA

Petitioner: JOINT COMMISSIONER OF SALES TAX
Respondent: M/S. EMAMI PAPER MILLS LIMITED
Type: L•Status: P•Entry: 16-06-2025

45556/2023(06-01-2024 12:19 PM)C.A. No. 005796 / 2024 Registered on 02-05-2024SLP(C) No. 000714 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SONTHALIA MOTORS PVT LTD
Type: L•Status: P•Entry: 16-06-2025

43785/2023(06-01-2024 12:19 PM)C.A. No. 005797 / 2024 Registered on 02-05-2024SLP(C) No. 000715 - / 2024 Registered on 06-01-2024 - CA

Petitioner: STATE OF ORISSA
Respondent: M/S. PARADEEP PHOSPHATE LTD
Type: L•Status: P•Entry: 16-06-2025

49491/2023(06-01-2024 12:19 PM)C.A. No. 005798 / 2024 Registered on 02-05-2024SLP(C) No. 000716 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S OCL INDIA LIMITED
Type: L•Status: P•Entry: 16-06-2025

51854/2023(06-01-2024 12:19 PM)C.A. No. 005799 / 2024 Registered on 02-05-2024SLP(C) No. 000717 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S.ARUNDHATI MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

47727/2023(06-01-2024 12:22 PM)C.A. No. 005800 / 2024 Registered on 02-05-2024SLP(C) No. 000718 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S ROHAN AUTORIDERS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

45839/2023(06-01-2024 12:23 PM)C.A. No. 005801 / 2024 Registered on 02-05-2024SLP(C) No. 000719 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER , BHUBANESWAR- I CIRCLE
Respondent: M/S ANANTA AUTOMOBILES PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

48749/2023(06-01-2024 12:23 PM)C.A. No. 005802 / 2024 Registered on 02-05-2024SLP(C) No. 000720 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, SAMBALPUR-II CIRCLE
Respondent: M/S ARYAN ISPAT AND POWER PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

48808/2023(06-01-2024 12:23 PM)C.A. No. 005803 / 2024 Registered on 02-05-2024SLP(C) No. 000721 - / 2024 Registered on 06-01-2024 - CA

Petitioner: STATE OF ORISSA
Respondent: M/S. RUNGTA MINES LTD.
Type: L•Status: P•Entry: 16-06-2025

48760/2023(06-01-2024 12:23 PM)C.A. No. 005804 / 2024 Registered on 02-05-2024SLP(C) No. 000722 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-II CIRCLE
Respondent: M/S. BHARAT SANCHAR NIGAM LIMITED
Type: L•Status: P•Entry: 16-06-2025

43154/2023(06-01-2024 12:23 PM)C.A. No. 005805 / 2024 Registered on 02-05-2024SLP(C) No. 000723 - / 2024 Registered on 06-01-2024 - CA

Petitioner: COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S AMARNATH ENTERPRISES
Type: L•Status: P•Entry: 16-06-2025

49522/2023(06-01-2024 12:24 PM)C.A. No. 005806 / 2024 Registered on 02-05-2024SLP(C) No. 000724 - / 2024 Registered on 06-01-2024 - CA

Petitioner: STATE OF ODISHA
Respondent: M/S HINDALCO INDUSTRIES LIMITED
Type: L•Status: P•Entry: 16-06-2025

49548/2023(06-01-2024 12:24 PM)C.A. No. 005807 / 2024 Registered on 02-05-2024SLP(C) No. 000725 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX, GANJAM-I CIRCLE
Respondent: MS SANTOSH MOTORS
Type: L•Status: P•Entry: 16-06-2025

49526/2023(06-01-2024 12:24 PM)C.A. No. 005808 / 2024 Registered on 02-05-2024SLP(C) No. 000726 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX
Respondent: M/S. KHANDELWAL STEEL AND PIPES
Type: L•Status: P•Entry: 16-06-2025

49574/2023(06-01-2024 12:24 PM)C.A. No. 005809 / 2024 Registered on 02-05-2024SLP(C) No. 000727 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S PARAASS CENTRE AUTO PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

45519/2023(06-01-2024 12:25 PM)C.A. No. 005810 / 2024 Registered on 02-05-2024SLP(C) No. 000728 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S ESSEL MINING AND INDUSTRIES LTD.
Type: L•Status: P•Entry: 16-06-2025

48548/2023(06-01-2024 12:25 PM)C.A. No. 005811 / 2024 Registered on 02-05-2024SLP(C) No. 000729 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. A.C.C. LTD.
Type: L•Status: P•Entry: 16-06-2025

43711/2023(06-01-2024 12:25 PM)C.A. No. 005812 / 2024 Registered on 02-05-2024SLP(C) No. 000730 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S KOSHALA ENTERPRISES PVT LTD
Type: L•Status: P•Entry: 16-06-2025

45604/2023(06-01-2024 12:25 PM)C.A. No. 005813 / 2024 Registered on 02-05-2024SLP(C) No. 000731 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: PRAXAIR INDIA PRIVATE LTD.
Type: L•Status: P•Entry: 16-06-2025

43727/2023(06-01-2024 12:25 PM)C.A. No. 005814 / 2024 Registered on 02-05-2024SLP(C) No. 000732 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S KOSHALA ENTERPRISES PVT LTD
Type: L•Status: P•Entry: 16-06-2025

48826/2023(06-01-2024 12:25 PM)C.A. No. 005815 / 2024 Registered on 02-05-2024SLP(C) No. 000733 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX
Respondent: M/S. OM AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

48806/2023(06-01-2024 12:26 PM)C.A. No. 005816 / 2024 Registered on 02-05-2024SLP(C) No. 000734 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. GANESH SAWMILL AND GANESH TRADERS
Type: L•Status: P•Entry: 16-06-2025

47650/2023(06-01-2024 12:26 PM)C.A. No. 005817 / 2024 Registered on 02-05-2024SLP(C) No. 000735 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. RAJLAXMI MOTORS
Type: L•Status: P•Entry: 16-06-2025

48987/2023(06-01-2024 12:26 PM)C.A. No. 005818 / 2024 Registered on 02-05-2024SLP(C) No. 000736 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S PARMILA ENTERPRISES
Type: L•Status: P•Entry: 16-06-2025

47854/2023(06-01-2024 12:26 PM)C.A. No. 005819 / 2024 Registered on 02-05-2024SLP(C) No. 000737 - / 2024 Registered on 06-01-2024 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S. CERAMIC SALES CORPORATION
Type: L•Status: P•Entry: 16-06-2025

45292/2023(06-01-2024 12:27 PM)C.A. No. 005820 / 2024 Registered on 02-05-2024SLP(C) No. 000738 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S SONY INDIA PRIVATE LTD
Type: L•Status: P•Entry: 16-06-2025

44307/2023(06-01-2024 12:27 PM)C.A. No. 005821 / 2024 Registered on 02-05-2024SLP(C) No. 000739 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR I CIR
Respondent: M/S. ANANTA AUTOMOBILES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

48831/2023(06-01-2024 12:27 PM)C.A. No. 005822 / 2024 Registered on 02-05-2024SLP(C) No. 000740 - / 2024 Registered on 06-01-2024 - CA

Petitioner: DEPUTY COMMISSIONER OF SALES TAX, JAGATSINGHPUR CIRCLE, PARADEEP
Respondent: M/S. INDIAN FARMERS FERTILISER CO-OPERATIVE LTD
Type: L•Status: P•Entry: 16-06-2025

47001/2023(06-01-2024 12:28 PM)C.A. No. 005823 / 2024 Registered on 02-05-2024SLP(C) No. 000741 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK 1 WEST CIRCLE
Respondent: M/S. SGBL AUTOMOBILES PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

48411/2023(06-01-2024 12:28 PM)C.A. No. 005824 / 2024 Registered on 02-05-2024SLP(C) No. 000742 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. ARYA MOTORS
Type: L•Status: P•Entry: 16-06-2025

49515/2023(06-01-2024 12:28 PM)C.A. No. 005825 / 2024 Registered on 02-05-2024SLP(C) No. 000743 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. FEE GRADE AND CO. LTD.
Type: L•Status: P•Entry: 16-06-2025

48828/2023(06-01-2024 12:28 PM)C.A. No. 005826 / 2024 Registered on 02-05-2024SLP(C) No. 000744 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX, GANJAM-II CIRCLE
Respondent: M/S. OM AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

46768/2023(06-01-2024 12:29 PM)C.A. No. 005827 / 2024 Registered on 02-05-2024SLP(C) No. 000745 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. JYOTE MOTORS PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

44296/2023(06-01-2024 12:29 PM)C.A. No. 005828 / 2024 Registered on 02-05-2024SLP(C) No. 000746 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S KOSHALA ENTERPRISES PVT LTD
Type: L•Status: P•Entry: 16-06-2025

45965/2023(06-01-2024 12:29 PM)C.A. No. 005829 / 2024 Registered on 02-05-2024SLP(C) No. 000747 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SRI HANUMAN MOSAIC AND MARBLES
Type: L•Status: P•Entry: 16-06-2025

42990/2023(06-01-2024 12:30 PM)C.A. No. 005830 / 2024 Registered on 02-05-2024SLP(C) No. 000748 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. UTKAL AUTOMOBILES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

47673/2023(06-01-2024 12:31 PM)C.A. No. 005831 / 2024 Registered on 02-05-2024SLP(C) No. 000749 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, JAJPUR CIRCLE
Respondent: M/S. TEZ AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

46296/2023(06-01-2024 12:31 PM)C.A. No. 005832 / 2024 Registered on 02-05-2024SLP(C) No. 000750 - / 2024 Registered on 06-01-2024 - CA

Petitioner: STATE OF ODISHA
Respondent: M/S. GRAND AUTO UDYOG PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

49541/2023(06-01-2024 12:31 PM)C.A. No. 005833 / 2024 Registered on 02-05-2024SLP(C) No. 000751 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX, GANJAM-II CIRCLE
Respondent: M/S. LAKSHMI MOTORS
Type: L•Status: P•Entry: 16-06-2025

48830/2023(06-01-2024 12:32 PM)C.A. No. 005834 / 2024 Registered on 02-05-2024SLP(C) No. 000752 - / 2024 Registered on 06-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX, GANJAM-II CIRCLE
Respondent: M/S OM AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

48437/2023(10-01-2024 04:52 PM)C.A. No. 005835 / 2024 Registered on 02-05-2024SLP(C) No. 001098 - / 2024 Registered on 10-01-2024 - CA

Petitioner: M/S JAS MOTORS
Respondent: THE SALES TAX OFFICER, SAMBALPUR-I CIRCLE
Type: L•Status: P•Entry: 16-06-2025

48433/2023(10-01-2024 04:52 PM)C.A. No. 005836 / 2024 Registered on 02-05-2024SLP(C) No. 001099 - / 2024 Registered on 10-01-2024 - CA

Petitioner: M/S FREEDOM AUTOMOBILES PVT. LTD
Respondent: THE SALES TAX OFFICER, BHUBANESWAR-I CIRCLE
Type: L•Status: P•Entry: 16-06-2025

50750/2023(10-01-2024 04:53 PM)C.A. No. 005837 / 2024 Registered on 02-05-2024SLP(C) No. 001100 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. LEXSUS MOTORS LTD.
Type: L•Status: P•Entry: 16-06-2025

50732/2023(10-01-2024 04:53 PM)C.A. No. 005838 / 2024 Registered on 02-05-2024SLP(C) No. 001101 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK-I EAST CIRCLE, CUTTACK
Respondent: M/S. MANOJ AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

50816/2023(10-01-2024 04:53 PM)C.A. No. 005839 / 2024 Registered on 02-05-2024SLP(C) No. 001102 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SHREE KRISHNA SUPPLY AGENCY
Type: L•Status: P•Entry: 16-06-2025

46996/2023(10-01-2024 04:54 PM)C.A. No. 005840 / 2024 Registered on 02-05-2024SLP(C) No. 001103 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE JOINT COMMISSIONER OF SALES TAX, KORAPUT RANGE
Respondent: M/S. HINDUSTAN SALES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

47492/2023(10-01-2024 04:54 PM)C.A. No. 005841 / 2024 Registered on 02-05-2024SLP(C) No. 001104 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX SAMBALPUR-II CIRCLE, SAMBALPUR
Respondent: M/S. SHYAM METALICS AND ENERGY LTD.
Type: L•Status: P•Entry: 16-06-2025

53815/2023(10-01-2024 04:55 PM)C.A. No. 005842 / 2024 Registered on 02-05-2024SLP(C) No. 001105 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
Respondent: M/S. RAWANI CONSTRUCTION
Type: L•Status: P•Entry: 16-06-2025

47731/2023(10-01-2024 04:55 PM)C.A. No. 005843 / 2024 Registered on 02-05-2024SLP(C) No. 001106 - / 2024 Registered on 10-01-2024 - CA

Petitioner: STATE OF ODISHA
Respondent: M/S. NARAYANI MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

48425/2023(10-01-2024 04:55 PM)C.A. No. 005844 / 2024 Registered on 02-05-2024SLP(C) No. 001107 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: LOHIYA MOTORS PRIVATE LIMITED
Type: L•Status: P•Entry: 16-06-2025

50987/2023(10-01-2024 04:56 PM)C.A. No. 005845 / 2024 Registered on 02-05-2024SLP(C) No. 001108 - / 2024 Registered on 10-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. SWATI MARBLE INDUSTRIES PVT. LTD.,
Type: L•Status: P•Entry: 16-06-2025

51859/2023(17-01-2024 12:39 PM)C.A. No. 005846 / 2024 Registered on 02-05-2024SLP(C) No. 001504 - / 2024 Registered on 17-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-I CIRCLE
Respondent: M/S. CERAMIC GALAXY
Type: L•Status: P•Entry: 16-06-2025

51825/2023(17-01-2024 12:42 PM)C.A. No. 005847 / 2024 Registered on 02-05-2024SLP(C) No. 001505 - / 2024 Registered on 17-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, KORAPUT CIRCLE
Respondent: M/S. KALINGA AUTO SYNDICATE
Type: L•Status: P•Entry: 16-06-2025

46401/2023(17-01-2024 12:43 PM)C.A. No. 005848 / 2024 Registered on 02-05-2024SLP(C) No. 001507 - / 2024 Registered on 17-01-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S. SHUBHAMM AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

51860/2023(17-01-2024 12:43 PM)C.A. No. 005849 / 2024 Registered on 02-05-2024SLP(C) No. 001508 - / 2024 Registered on 17-01-2024 - CA

Petitioner: THE SALES TAX OFFICER, KORAPUT CIRCLE
Respondent: M/S. KALINGA AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

52259/2023(17-01-2024 12:43 PM)C.A. No. 005850 / 2024 Registered on 02-05-2024SLP(C) No. 001509 - / 2024 Registered on 17-01-2024 - CA

Petitioner: M/S. PARBATI MOTORS
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

52265/2023(31-01-2024 03:12 PM)C.A. No. 005851 / 2024 Registered on 02-05-2024SLP(C) No. 002755 - / 2024 Registered on 31-01-2024 - CA

Petitioner: PARBATI MOTORS PVT LTD.
Respondent: SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

48600/2023(31-01-2024 03:13 PM)C.A. No. 005852 / 2024 Registered on 02-05-2024SLP(C) No. 002756 - / 2024 Registered on 31-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SAMAL MOSAIC AND MARBLES
Type: L•Status: P•Entry: 16-06-2025

54111/2023(31-01-2024 03:13 PM)C.A. No. 005853 / 2024 Registered on 02-05-2024SLP(C) No. 002757 - / 2024 Registered on 31-01-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. ARYAN ISPAT AND POWER PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

15/2024(31-01-2024 03:14 PM)C.A. No. 005854 / 2024 Registered on 02-05-2024SLP(C) No. 002758 - / 2024 Registered on 31-01-2024 - CA

Petitioner: M/S EMAMI PAPER MILLS LTD.
Respondent: JOINT COMMISSIONER OF SALES TAX, BALASORE RANGE
Type: L•Status: P•Entry: 16-06-2025

53424/2023(01-02-2024 10:37 AM)C.A. No. 005855 / 2024 Registered on 02-05-2024SLP(C) No. 002788 - / 2024 Registered on 01-02-2024 - CA

Petitioner: M/S.ANANTA AUTOMOBILES PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

54074/2023(01-02-2024 03:17 PM)C.A. No. 005856 / 2024 Registered on 02-05-2024SLP(C) No. 002816 - / 2024 Registered on 01-02-2024 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S HCL INFOSYSTEMS LTD.
Type: L•Status: P•Entry: 16-06-2025

54107/2023(01-02-2024 03:18 PM)C.A. No. 005857 / 2024 Registered on 02-05-2024SLP(C) No. 002817 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR-IV CIRCLE
Respondent: M/S ROHAN AUTORIDERS PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

49344/2023(01-02-2024 03:19 PM)C.A. No. 005858 / 2024 Registered on 02-05-2024SLP(C) No. 002818 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. JAGANNATH AND JAGANNATH
Type: L•Status: P•Entry: 16-06-2025

49512/2023(01-02-2024 03:19 PM)C.A. No. 005859 / 2024 Registered on 02-05-2024SLP(C) No. 002819 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER CUTTACK-I CIRCLE
Respondent: M/S. RAHUL SPARES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

49980/2023(01-02-2024 03:20 PM)C.A. No. 005860 / 2024 Registered on 02-05-2024SLP(C) No. 002820 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER, KALAHANDI CIRCLE
Respondent: M/S. KALINGA AUTO SERVICES
Type: L•Status: P•Entry: 16-06-2025

49984/2023(01-02-2024 03:20 PM)C.A. No. 005861 / 2024 Registered on 02-05-2024SLP(C) No. 002821 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK I EAST CIRCLE
Respondent: M/S. G.M.B. MARBLES PVT. LTD
Type: L•Status: P•Entry: 16-06-2025

50589/2023(01-02-2024 03:21 PM)C.A. No. 005862 / 2024 Registered on 02-05-2024SLP(C) No. 002822 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER, SAMBALPUR-I CIRCLE
Respondent: M/S. MAA SAMALESWARI AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

50933/2023(01-02-2024 03:21 PM)C.A. No. 005863 / 2024 Registered on 02-05-2024SLP(C) No. 002823 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR I CIRCLE
Respondent: M/S. SHREE MARBLES
Type: L•Status: P•Entry: 16-06-2025

51839/2023(01-02-2024 03:22 PM)C.A. No. 005864 / 2024 Registered on 02-05-2024SLP(C) No. 002824 - / 2024 Registered on 01-02-2024 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK II CIRCLE
Respondent: M/S. FIELD MOTORS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

408/2024(14-02-2024 10:51 AM)C.A. No. 005865 / 2024 Registered on 02-05-2024SLP(C) No. 004072 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S ARUNDHATI MOTORS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

409/2024(14-02-2024 10:53 AM)C.A. No. 005866 / 2024 Registered on 02-05-2024SLP(C) No. 004073 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S JAMUNA AUTO
Respondent: SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

776/2024(14-02-2024 10:54 AM)C.A. No. 005867 / 2024 Registered on 02-05-2024SLP(C) No. 004077 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S UTKAL AUTO SERVICE
Respondent: THE SALES TAX OFFICER, JHARSUGUDA CIRCLE
Type: L•Status: P•Entry: 16-06-2025

4953/2024(14-02-2024 10:56 AM)C.A. No. 005868 / 2024 Registered on 02-05-2024SLP(C) No. 004078 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S MAA SAMALESWARI AUTOMOBILES
Respondent: THE SALES TAX OFFICER, SAMBALPUR I CIRCLE
Type: L•Status: P•Entry: 16-06-2025

4979/2024(14-02-2024 10:58 AM)C.A. No. 005869 / 2024 Registered on 02-05-2024SLP(C) No. 004079 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S GUGNANI MOTORS
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

6419/2024(14-02-2024 11:13 AM)C.A. No. 005870 / 2024 Registered on 02-05-2024SLP(C) No. 004081 - / 2024 Registered on 14-02-2024 - CA

Petitioner: SHREE BALAJI ENGICONS LIMITED
Respondent: SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

4987/2024(14-02-2024 11:15 AM)C.A. No. 005871 / 2024 Registered on 02-05-2024SLP(C) No. 004083 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S JMG AUTOMOBILES
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

772/2024(14-02-2024 11:16 AM)C.A. No. 005872 / 2024 Registered on 02-05-2024SLP(C) No. 004084 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S UJJWAL GOVIND AUTO
Respondent: THE SALES TAX OFFICER, SAMBALPUR I CIRCLE
Type: L•Status: P•Entry: 16-06-2025

4972/2024(14-02-2024 11:18 AM)C.A. No. 005873 / 2024 Registered on 02-05-2024SLP(C) No. 004086 - / 2024 Registered on 14-02-2024 - CA

Petitioner: M/S SDCV AUTO PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

48721/2023(02-03-2024 10:42 AM)C.A. No. 005874 / 2024 Registered on 02-05-2024SLP(C) No. 005543 - / 2024 Registered on 02-03-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S OM NAVDURGA MOTORS PRIVATE LIMITED
Type: L•Status: P•Entry: 16-06-2025

49007/2023(02-03-2024 10:47 AM)C.A. No. 005875 / 2024 Registered on 02-05-2024SLP(C) No. 005544 - / 2024 Registered on 02-03-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S DEEP JYOTI MOTORS
Type: L•Status: P•Entry: 16-06-2025

7454/2024(09-03-2024 12:22 PM)C.A. No. 005876 / 2024 Registered on 02-05-2024SLP(C) No. 006098 - / 2024 Registered on 09-03-2024 - CA

Petitioner: M/S. PRAXAIR INDIA PVT. LTD.
Respondent: STATE OF ORISSA
Type: L•Status: P•Entry: 16-06-2025

49712/2023(09-03-2024 12:33 PM)C.A. No. 005877 / 2024 Registered on 02-05-2024SLP(C) No. 006099 - / 2024 Registered on 09-03-2024 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK-I EAST CIRCLE
Respondent: M/S. RAHUL AUTO AGENCY PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

48727/2023(09-03-2024 12:37 PM)C.A. No. 005878 / 2024 Registered on 02-05-2024SLP(C) No. 006101 - / 2024 Registered on 09-03-2024 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S VENUS AUTOMOTTVES
Type: L•Status: P•Entry: 16-06-2025

48983/2023(09-03-2024 12:41 PM)C.A. No. 005879 / 2024 Registered on 02-05-2024SLP(C) No. 006102 - / 2024 Registered on 09-03-2024 - CA

Petitioner: THE SALES TAX OFFICER CUTTACK I
Respondent: M/S UTKAL AUTO
Type: L•Status: P•Entry: 16-06-2025

54072/2023(09-03-2024 12:43 PM)C.A. No. 005880 / 2024 Registered on 02-05-2024SLP(C) No. 006103 - / 2024 Registered on 09-03-2024 - CA

Petitioner: COMMISSIONER OF COMMERCIAL TAXES, ODISHA
Respondent: M/S. S.S. STEELOY PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

49361/2023(09-03-2024 12:45 PM)C.A. No. 005881 / 2024 Registered on 02-05-2024SLP(C) No. 006105 - / 2024 Registered on 09-03-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: GAJRA GEARS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

7456/2024(09-03-2024 12:48 PM)C.A. No. 005882 / 2024 Registered on 02-05-2024SLP(C) No. 006106 - / 2024 Registered on 09-03-2024 - CA

Petitioner: M/S. PRAXAIR INDIA PVT. LTD.
Respondent: STATE OF ORISSA
Type: L•Status: P•Entry: 16-06-2025

46908/2023(12-03-2024 12:58 PM)C.A. No. 005883 / 2024 Registered on 02-05-2024SLP(C) No. 006320 - / 2024 Registered on 12-03-2024 - CA

Petitioner: M/S FIELD MOTORS PVT. LTD.
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

7449/2024(03-04-2024 11:43 AM)C.A. No. 005884 / 2024 Registered on 02-05-2024SLP(C) No. 008016 - / 2024 Registered on 03-04-2024 - CA

Petitioner: M/S PRAXAIR INDIA PVT. LTD.
Respondent: STATE OF ORISSA
Type: L•Status: P•Entry: 16-06-2025

47763/2023(06-04-2024 10:58 AM)C.A. No. 005885 / 2024 Registered on 02-05-2024SLP(C) No. 008272 - / 2024 Registered on 06-04-2024 - CA

Petitioner: SALES TAX OFFICER, BHUBANESWAR IV CIRCLE
Respondent: M/S ROHAN AUTORIDERS PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

51898/2023(19-04-2024 02:21 PM)SLP(C) No. 009150 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: THE STATE OF ODISHA
Respondent: DALMIA CEMENT (BHARAT) LIMITED
Type: L•Status: P•Entry: 16-06-2025

53800/2023(19-04-2024 02:21 PM)SLP(C) No. 009151 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER, CUTTACK-I CITY CIRCLE,
Respondent: M/S ANNAPURNA AGENCIES,
Type: L•Status: P•Entry: 16-06-2025

53686/2023(19-04-2024 02:21 PM)SLP(C) No. 009152 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: THE COMMISSIONER OF COMMERCIAL TAX AND GOODS AND SERVICE TAX
Respondent: M/S TRUPTI ENTERPRISES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

53184/2023(19-04-2024 02:27 PM)SLP(C) No. 009155 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: THE STATE OF ODISHA
Respondent: M/S PRAXAIR INDIA PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

53760/2023(19-04-2024 02:29 PM)SLP(C) No. 009156 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER
Respondent: M/S DURGA AUTO CENTRE
Type: L•Status: P•Entry: 16-06-2025

52107/2023(19-04-2024 04:22 PM)SLP(C) No. 009180 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER
Respondent: M/S GUGNANI MOTORS
Type: L•Status: P•Entry: 16-06-2025

51906/2023(19-04-2024 04:22 PM)SLP(C) No. 009181 - / 2024 Registered on 19-04-2024 - SLP_C

Petitioner: STATE OF ODISHA
Respondent: M/S TEX MARKETING AGENCY
Type: L•Status: P•Entry: 16-06-2025

53674/2023(25-04-2024 03:23 PM)SLP(C) No. 009639 - / 2024 Registered on 25-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER
Respondent: M/S TRUPTI AUTOMOTIVES
Type: L•Status: P•Entry: 16-06-2025

52127/2023(25-04-2024 03:24 PM)SLP(C) No. 009640 - / 2024 Registered on 25-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER, BHUBANESWAR III CIRCLE
Respondent: M/S. SRI HANUMAN MOSAIC AND MARBLES
Type: L•Status: P•Entry: 16-06-2025

53068/2023(25-04-2024 03:24 PM)SLP(C) No. 009641 - / 2024 Registered on 25-04-2024 - SLP_C

Petitioner: THE STATE OF ODISHA
Respondent: M/S PRAXAIR INDIA PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

44922/2023(25-04-2024 03:24 PM)SLP(C) No. 009642 - / 2024 Registered on 25-04-2024 - SLP_C

Petitioner: COMMISSIONER OF SALES TAX
Respondent: M/S. JINDAL STAINLESS LIMITED
Type: L•Status: P•Entry: 16-06-2025

52719/2023(25-04-2024 03:25 PM)SLP(C) No. 009643 - / 2024 Registered on 25-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER
Respondent: M/S JAI JAWAN MOTORS
Type: L•Status: P•Entry: 16-06-2025

53330/2023(25-04-2024 03:25 PM)SLP(C) No. 009644 - / 2024 Registered on 25-04-2024 - SLP_C

Petitioner: THE SALES TAX OFFICER
Respondent: M/S S.N. JYOTI ASSOCIATES
Type: L•Status: P•Entry: 16-06-2025

52831/2023(15-05-2024 06:05 PM)C.A. No. 006499 / 2024 Registered on 17-05-2024SLP(C) No. 011809 - / 2024 Registered on 15-05-2024SLP(C) No. 011807 - / 2024 Registered on 03-05-2024SLP(C) No. 011808 - / 2024 Registered on 03-05-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S LAXMI AUTO COMBINE
Type: L•Status: P•Entry: 16-06-2025

53343/2023(15-05-2024 06:06 PM)C.A. No. 006500 / 2024 Registered on 17-05-2024SLP(C) No. 011810 - / 2024 Registered on 15-05-2024 - CA

Petitioner: THE SALES TAX OFFICER, ANGUL CIRCLE
Respondent: M/S SHUVALAXMI MOTORS
Type: L•Status: P•Entry: 16-06-2025

52817/2023(15-05-2024 06:07 PM)C.A. No. 006501 / 2024 Registered on 17-05-2024SLP(C) No. 011811 - / 2024 Registered on 15-05-2024 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S KAMALA AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

52768/2023(15-05-2024 06:08 PM)C.A. No. 006496 / 2024 Registered on 17-05-2024SLP(C) No. 011812 - / 2024 Registered on 15-05-2024 - CA

Petitioner: THE SALES TAX OFFICER, CUTTACK
Respondent: M/S KAMALA AUTOMOBILES
Type: L•Status: P•Entry: 16-06-2025

45311/2023(15-05-2024 06:08 PM)C.A. No. 006497 / 2024 Registered on 17-05-2024SLP(C) No. 011813 - / 2024 Registered on 15-05-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SHUVLAXMI MOTORS
Type: L•Status: P•Entry: 16-06-2025

53208/2023(15-05-2024 06:08 PM)C.A. No. 006498 / 2024 Registered on 17-05-2024SLP(C) No. 011814 - / 2024 Registered on 15-05-2024 - CA

Petitioner: THE DEPUTY COMMISSIONER OF SALES TAX, BHUBANESWAR CIRCLE-III
Respondent: M/S REACH DREDGING LTD. (FORMERLY KNOWN AS RASHMI BULK SHIPPING LTD.)
Type: L•Status: P•Entry: 16-06-2025

47668/2023(17-05-2024 12:10 PM)C.A. No. 006491 / 2024 Registered on 17-05-2024SLP(C) No. 011921 - / 2024 Registered on 17-05-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S LAXMI RAJ MOTORS PVT.LTD
Type: L•Status: P•Entry: 16-06-2025

52837/2023(17-05-2024 04:06 PM)C.A. No. 006522 / 2024 Registered on 17-05-2024SLP(C) No. 012032 - / 2024 Registered on 17-05-2024 - CA

Petitioner: SALES TAX OFFICER
Respondent: M/S ODYSSEY MOTORS PVT.
Type: L•Status: P•Entry: 16-06-2025

52835/2023(17-05-2024 04:07 PM)C.A. No. 006523 / 2024 Registered on 17-05-2024SLP(C) No. 012033 - / 2024 Registered on 17-05-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S. KHIMJI AUTORIDES PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

52742/2023(17-05-2024 04:07 PM)C.A. No. 006524 / 2024 Registered on 17-05-2024SLP(C) No. 012034 - / 2024 Registered on 17-05-2024 - CA

Petitioner: THE SALES TAX OFFICER, ANGUL CIRCLE
Respondent: M/S JAMUNA AUTO
Type: L•Status: P•Entry: 16-06-2025

52836/2023(17-05-2024 04:07 PM)C.A. No. 006525 / 2024 Registered on 17-05-2024SLP(C) No. 012035 - / 2024 Registered on 17-05-2024 - CA

Petitioner: COMMISSIONER OF COMMERCIAL TAXES AND GOODS SERVICE TAX, ODISHA
Respondent: M/S ORIENT CONSTRUCTION PVT. LTD.
Type: L•Status: P•Entry: 16-06-2025

53480/2023(04-06-2024 05:11 PM)C.A. No. 006739 / 2024 Registered on 04-06-2024SLP(C) No. 012858 - / 2024 Registered on 04-06-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S SIDHI LAXMI MOTORS
Type: L•Status: P•Entry: 16-06-2025

28213/2024(12-07-2024 12:27 PM)C.A. No. 008383 / 2024 Registered on 02-08-2024SLP(C) No. 014935 - / 2024 Registered on 12-07-2024 - CA

Petitioner: M/S. JINDAL STAINLESS LIMITED
Respondent: COMMISSIONER OF SALES TAX, ODISHA
Type: L•Status: P•Entry: 16-06-2025

38565/2024(18-09-2024 09:50 AM)SLP(C) No. 021768 - / 2024 Registered on 18-09-2024 - SLP_C

Petitioner: M/S SRI SHYAM MOTORS
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

41722/2024(24-10-2024 06:47 PM)SLP(C) No. 025593 - / 2024 Registered on 24-10-2024 - SLP_C

Petitioner: M/S CERAMIC GALLAXY
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

41920/2024(24-10-2024 06:48 PM)SLP(C) No. 025597 - / 2024 Registered on 24-10-2024 - SLP_C

Petitioner: M/S CERAMIC WORLD
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

41935/2024(24-10-2024 06:48 PM)SLP(C) No. 025598 - / 2024 Registered on 24-10-2024 - SLP_C

Petitioner: M/S SHREE MARBLES
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

41968/2024(24-10-2024 06:49 PM)SLP(C) No. 025599 - / 2024 Registered on 24-10-2024 - SLP_C

Petitioner: M/S SHREE KRISHNA SUPPLY AGENCY
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

41929/2024(24-10-2024 06:49 PM)SLP(C) No. 025600 - / 2024 Registered on 24-10-2024 - SLP_C

Petitioner: M/S SAMAL MOSAICS AND MARBLES
Respondent: THE SALES TAX OFFICER, BHUBANESWAR II CIRCLE
Type: L•Status: P•Entry: 16-06-2025

53537/2023(16-11-2024 11:27 AM)C.A. No. 012434 / 2024 Registered on 16-11-2024SLP(C) No. 027233 - / 2024 Registered on 16-11-2024 - CA

Petitioner: THE STATE OF ODISHA
Respondent: M/S TATA STEEL LTD.
Type: L•Status: P•Entry: 16-06-2025

52327/2023(16-11-2024 11:29 AM)C.A. No. 012435 / 2024 Registered on 16-11-2024SLP(C) No. 027234 - / 2024 Registered on 16-11-2024 - CA

Petitioner: THE SALES TAX OFFICER
Respondent: M/S HAVELLS INDIA LTD.
Type: L•Status: P•Entry: 16-06-2025

53284/2024(21-12-2024 11:48 AM)C.A. No. 002663 / 2025 Registered on 19-02-2025SLP(C) No. 030918 - / 2024 Registered on 21-12-2024 - CA

Petitioner: M/S HAVELLS INDIA LIMITED
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

53291/2024(26-12-2024 11:21 AM)C.A. No. 015004 / 2024 Registered on 26-12-2024SLP(C) No. 031120 - / 2024 Registered on 26-12-2024 - CA

Petitioner: M/S TRUPTI ENTERPRISES PVT. LTD.
Respondent: THE COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICE TAX
Type: L•Status: P•Entry: 16-06-2025

58154/2024(15-02-2025 04:25 PM)C.A. No. 002576 / 2025 Registered on 15-02-2025SLP(C) No. 004554 - / 2025 Registered on 15-02-2025 - CA

Petitioner: M/S VINAYAK AUTOMOBILES
Respondent: THE SALES TAX OFFICER
Type: L•Status: P•Entry: 16-06-2025

Earlier Court Details (2)

Court:
High Court
State:
ORISSA
Case No:
WP(C)-15605-2017
Order Date:
2023-03-15
Judgment Challenged:
Yes
Judgment Type:
-
Court:
High Court
State:
ORISSA
Case No:
WP(C)-13736-2017
Order Date:
2023-03-15
Judgment Challenged:
No
Judgment Type:
-

Notices (2)

S.No. 1
256485/2023-12-16
Notice Type: due course notice in SLP
Name:Jogy Scaria-1634copy
Location:NEW DELHI, DELHI
Issue Date:16 Dec 2023
Return Date:16 Jan 2024
Dispatch Date:Pending
S.No. 2
256485/2023-12-16
Notice Type: due course notice in SLP
Name:M/S Kiran Sanitary And Machinery S/O Badan Ram Agrawal
Location:ORISSA, BALANGIR, Station: Balangir
Issue Date:16 Dec 2023
Return Date:16 Jan 2024
Dispatch Date:27 Dec 2023

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Case Content Last Updated22 Aug 2025, 10:31 am IST