Case Law Details
Case Name : Kamadhenu Cattle & Poultry Feed Unit Vs State of Odisha (Orissa High Court)
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All High Courts Orissa High Court
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Kamadhenu Cattle & Poultry Feed Unit Vs State of Odisha (Orissa High Court)
Orissa High Court held that ‘Chokad’ sold to NALCO not being an ‘industrial input’. Accordingly, Entry 74 of Part-II of Schedule ‘B’ of the OVAT Act attracting 4% VAT doesn’t apply to the same.
Facts- This petition by the Assessee-dealer arises from an order dated 24th July, 2013 passed by the Odisha Sales Tax Tribunal, Cuttack allowing the appeal being S.A. No.28(V) of 2010-11.
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