(M.R. Shah and B.V. Nagarathna, JJ.)
Petition for Special Leave to Appeal (C) No. 9912/2022, decided on July 13, 2022
Deputy Commissioner of Sales Tax ____________________ Petitioner;
v.
Rathi Steel and Power Ltd. _________________________ Respondent.
(For Admission and I.R. and IA No. 79566/2022-Exemption From Filing C/C of the Impugned Judgment)
With
SLP(C) No. 9880/2022 (XI-A)
(IA No. 79260/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) Nos. 9823-9824/2022 (XI-A)
(For Admission and I.R. and IA No. 78835/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 9958/2022 (XI-A)
(IA No. 79843/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 9947/2022 (XI-A)
(For Admission and I.R. and IA No. 79812/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10208/2022 (XI-A)
(For Admission and I.R. and IA No. 81096/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10306/2022 (XI-A)
(IA No. 81753/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10328/2022 (XI-A)
(For Admission and I.R. and IA No. 82037/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10348/2022 (XI-A)
(IA No. 82307/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10217/2022 (XI-A)
(For Admission and I.R. and IA No. 81163/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10299/2022 (XI-A)
(For Admission and I.R. and IA No. 81654/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10018/2022 (XI-A)
(IA No. 80344/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10289/2022 (XI-A)
(For Admission and I.R. and IA No. 81592/2022-Exemption From Filing C/C of the Impugned Judgment)
SLP(C) No. 10216/2022 (XI-A)
(IA No. 81131/2022-Exemption From Filing C/C of the Impugned Judgment)
Petition for Special Leave to Appeal (C) No. 9912/2022; WPC No. 22229/2013; IA No. 79566/2022; SLP(C) No. 9880/2022 (XI-A); IA No. 79260/2022; SLP(C) Nos. 9823-9824/2022 (XI-A); IA No. 78835/2022; SLP(C) No. 9958/2022 (XI-A); IA No. 79843/2022; SLP(C) No. 9947/2022 (XI-A); IA No. 79812/2022; SLP(C) No. 10208/2022 (XI-A); IA No. 81096/2022; SLP(C) No. 10306/2022 (XI-A); IA No. 81753/2022; SLP(C) No. 10328/2022 (XI-A); IA No. 82037/2022; SLP(C) No. 10348/2022 (XI-A); IA No. 82307/2022; SLP(C) No. 10217/2022 (XI-A); IA No. 81163/2022; SLP(C) No. 10299/2022 (XI-A); IA No. 81654/2022; SLP(C) No. 10018/2022 (XI-A); IA No. 80344/2022; SLP(C) No. 10289/2022 (XI-A); IA No. 81592/2022; SLP(C) No. 10216/2022 (XI-A); and IA No. 81131/2022
The Order of the court was delivered by
Order
1. We have gone through the impugned order(s) passed by the High Court. The High Court has passed the impugned order(s) on the interpretation of relevant provisions, more particularly Section 43(1) of the Odisha Value Added Tax Act, 2004, which was prevailing prior to the amendment. We are in complete agreement with the view taken by the High Court. No interference of this Court is called for in exercise of powers under Article 136 of the Constitution of India. Hence, the Special Leave Petitions stand dismissed.
2. Pending application(s) shall stand disposed of.
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