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Prior to 1957 Odisha Sales Tax 2nd appeals were heard by Revenue commissioner by the enactment of Odisha Act l4 of 1947. In 1957 by an enactment of Odisha Act 20 of 1957, State Government has constituted Sales Tax Tribunal and Additional Sales Tax Tribunal Consisting of one member from Judicial service each for hearing the Sales Tax 2nd appeals. Subsequently in the Year 1983 by an enactment of Odisha Act 23 of 1983. State Government has constituted Odisha Sales Tax Tribunal consisting of 3 Members. Two from superior Judicial Service and the other member from Odisha Finance Service in super time scale.

In the year 1992 by and enactment of Odisha Act 6 of 1992. State Government has constituted this Tribunal consisting of four members, i.e. two from superior Judicial Service and two from Odisha Finance Service in super time scale and in the year 1992 by an enactment of Odisha Act 6 of 1999 State Government has constituted this Tribunal consisting of six members, i.e. three members from superior Judicial Service and three from Odisha Finance Service in super lime scale for disposal of th2nd appeals. Now by an enactment of Odisha Act 4 of 2005 Stale Government repeals the Odisha Sales Tax Act 4 of 2005 State Government repeals the Odisha Sales Tax Act 1947 and introduced the Odisha Value Added Tax w.e.f. 1.4.2005 which is now in force.