Case Law Details
Patel Brothers & Co Vs State of Odisha (Orissa High Court)
Admittedly, the Petitioner Assessee is a manufacturer of Bidis. The short question is whether it is included within the entry Tobacco and Tobacco products in item 16 of the Schedule under the Orissa Entry Tax Act (OET Act).
Learned counsel for the Petitioner seeks to contend that since the entry does not specifically mention ‘bidi’ it would not fall within the scope of the above entry. Mr. Mishra, learned Sr. Standing Counsel on the other hand points out that the expression ‘tobacco products’ is wide enough to include ‘bidi’ which is nothing but tobacco inserted in Kendu leaves and smoked in the rural countryside. Although learned counsel for the Petitioner sought to contend that under Entry 31 ‘cigarette and lighter’ is a separate item and therefore unless there is a separate entry for ‘bidi’ it would not be amenable to entry tax in terms of the OET Act, the Court is unable to agree with the above contention. The expression ‘tobacco and tobacco products’ is wide enough to include ‘bidi’ and therefore, the Tribunal has not committed any legal error in coming to the conclusion as aforementioned.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
1. While admitting the present petition by the Assessee against the order dated 30th April, 2012 passed by the Orissa Sales Tax Tribunal (Tribunal) in S.A. No.80(ET) of 2010-2011, the following questions of law were framed by this Court for
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