(Dhananjaya Y. Chandrachud and Surya Kant, JJ.)
Civil Appeal No. 1324 of 2022 [Arising out of SLP (C) No. 17274 of 2019], decided on February 14, 2022
Steel Authority of India Ltd. ___________________________ Appellant;
v.
Sales Tax Officer, Rourkela I Circle and Others ________ Respondent(s).
With
Civil Appeal No. 1325 of 2022
(Arising out of SLP (C) No. 17507 of 2019)
Civil Appeal No. 1326 of 2022
(Arising out of SLP (C) No. 17320 of 2019)
Civil Appeal No. 1327 of 2022
(Arising out of SLP (C) No. 17296 of 2019)
Civil Appeal No. 1328 of 2022
(Arising out of SLP (C) No. 20007 of 2019)
Civil Appeal No. 1324 of 2022 (Arising out of SLP (C) No. 17274 of 2019); Civil Appeal No. 1325 of 2022 (Arising out of SLP (C) No. 17507 of 2019); Civil Appeal No. 1326 of 2022 (Arising out of SLP (C) No. 17320 of 2019); Civil Appeal No. 1327 of 2022 (Arising out of SLP (C) No. 17296 of 2019); and Civil Appeal No. 1328 of 2022 (Arising out of SLP (C) No. 20007 of 2019)
The Order of the court was delivered by
Order
1. Leave granted.
2. These appeals arise from a judgment of the High Court of Orissa dated 13 February 2019, in a batch of tax revision petitions. The High Court dismissed the revisions which were instituted by the appellant, Steel Authority of India Limited.
3. Paragraph 4 of the order of the High Court records the questions of law which were framed on behalf of the appellant. The High Court has noted that during the course of the submissions, the questions which were formulated at (a), (c), (f), (g), (h) and (i) were not pressed and that only the questions of law at (b), (d) and (e) were pressed. Questions (b), (d) and (e) formulated in paragraph 4 of the impugned order of the High Court are extracted below:
“(b) Whether the learned Tribunal is justified in not deleting the Tax free and First Point Tax Paid goods turnover from the taxable turnover and as such the order is illegal & arbitrary.
(d) Whether the learned Tribunal is justified in holding that the receipts of hire charges recovered from contractors by appellant falls within ambit of deemed sales as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act.
(e) Whether the receipt of hire charges of machineries from inter-department of the assessee for account purpose is sale to self as contemplated u/s 2(g)(iv) of the Orissa Sales Tax Act.”
4. In the fifteen paragraphs that the High Court has traversed in the course of its judgment, the first ten paragraphs covering about twenty-five pages of the paper-book contain a recital of facts and the orders which were passed, by the departmental authorities, leading up to the revisions. The High Court has thereafter proceeded to dismiss the revisions by cryptic reasons indicated in paragraphs 11, 12 and 14.
5. Having regard to the questions which are raised, we are of the view that the proceedings should be remitted back to the High Court for disposal afresh. To facilitate this process, we allow the appeals and set aside the impugned order dated 13 February 2019. All the tax revisions, namely Tax Revision Nos 1, 2, 3, 4 and 5 of 2001, shall stand restored to the file of the High Court for disposal afresh on questions (b), (d), and (e) which have been extracted above. Since the tax revisions pertain to 2001, we request the High Court to endeavor an expeditious disposal.
6. The appeals are disposed of in the above terms.
7. Pending applications, if any, stand disposed of.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No. 17274/2019
(Arising out of impugned final judgment and order dated 13-02-2019 in TREV No. 01/2001 passed by the High Court of Orissa at Cuttack)
M/s. Steel Authority of India Ltd.….Petitioner(s)
v.
Sales Tax Officer Rourkela I Circle & Ors.….Respondent(s)
WITH S.L.P.(C) No. 17507/2019 (XI-A)
(FOR I.R.)
S.L.P.(C) No. 17320/2019 (XI-A)
(With appln.(s) for I.R. and IA No. 108532/2019-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
S.L.P.(C) No. 17296/2019 (XI-A)
(With appln.(s) for I.R. and IA No. 108540/2019-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
S.L.P.(C) No. 20007/2019 (XI-A)
(With appln.(s) for I.R. and IA No. 123347/2019 – PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
Date: 14-02-2022 These petitions were called on for hearing today.
(Before Dhananjaya Y. Chandrachud and Surya Kant, JJ.)
For Petitioner(s) Mr. S.K. Bagaria, Sr. Adv.
Mr. Aditya Bhattacharya, Adv.
Ms. Apeksha Mehta, Adv.
Mr. Ajit Singh, Adv.
Ms. Mounica Kasturi, Adv.
Ms. Charanya Lakshmikumaran, AOR
For Respondent(s) Mr. Rakesh Dwivedi, Sr. Adv.
Ms. Kirti R. Mishra, AOR
Ms. Sansriti Pathak, Adv.
Ms. Apurva Upmanyu, Adv.
Mr. Aryan Tripathy Adv.
Ms. Monika Dwivedi, Adv.
UPON hearing the counsel the Court made the following
ORDER
8. Leave granted.
9. The appeals are disposed of in terms of the signed order.
10. Pending applications, if any, stand disposed of.
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