COURT ORDERS

 

ACT

 DESCRIPTION

Entry Tax  Supreme Court judgment on Vires of Odisha Entry Tax
Orissa Sales Tax  Supreme Court judgment in case of M/s Bajaj Auto Ltd. regarding levy of surcharge U/s(5A) of the OST Act
Entry Tax  Supreme Court judgment order dated 11.03.2016 in case of NALCO regarding levy of Entry Tax
OST  Disposal of Appeal by OSTT without persuing LCR is not proper.
   Accessories clarification -interpretation by some State Governments on a point of Hon'ble Supreme Court Judgment for the purpose of taxation- regarding.
Entry Tax  In respect of goods covered in para 30, the dealer has to pay one third of Entry Tax dues along with return & pledge bank deposit...
   Delay condoned & notice issued on interim relief on refund
   Legal Notes
CST  Other Material on records can be taken into consideration along with AVR in adult assessment proceedings
CST  Levy Of Tax
VAT  SHALIMAR CHEMICAL WORKS LTD
VAT  Regarding Audit Assessment
   Order Of Hon'ble Supreme Court On Para-30 & Imported Goods.
VAT  Input Tax Credit on "Components" and "Spare Parts" as Capital Goods
VAT  Regarding passing of set-side assessment order
Entry Tax  Levy of Entry Tax at concessional rate, on coal when utilized for generation of Electricity.
   List of Goods Manufactured in the state of Odisha.
VAT  Regarding Condonation of delay in filing appeals.
VAT

 *        Assessing authority is justified in insisting upon production of books of accounts before supplying certified copies of seized documents.

 *        Assessing authority authority in justified in passing ex-parte assessment order due to non-production of books of accounts by the dealer for examination of  the same with reference to the seized documents.

 *        All ex-party orders need not be set aside by higher court/ authority for giving further opportunity to the dealer . There are certain cases where if ex-parte orders are set aside to give an opportunity of hearing to the aggrieved parties, that may be amount to granting a boon to such parties , as they would be able to achieve their unholy purpose and in that case the very purpose of passing ex-parte order become in frustrated.

 *        If the high court is called upon to decide the legality of an order of assessment on its own merit , it would be a futile  exercise to relegate the petitioner dealer  to approach the statutory appellate authority after high court deciding the case on merit

Entry Tax  Determination of purchase value as per the provisions contained in sec-2(j) of the Odisha Entry Tax Act
   Legal Notes
VAT  Manner and method of maintenance of Assessment record and issue of Assessment order
Orissa Sales Tax  Supreme Court Order in BSNL Vrs CST(O) ,Cuttack and Another
VAT  Whether assembling components of a lift would be a works contract or sale
Entry Tax  Court Order on Imported Goods
Entry Tax  Court Order on Imported Goods
   Legal Notes on Supreme Court / High Court
Entry Tax  Charging of Entry Tax on Railway
Odisha Sales Tax  Sales tax is the 1st charge on the property
Entry Tax  Levy of Entry Tax at concessional Rate is not applicable in case of goods consumed in the generation of Electricity which in turn is utilised in the manufacture of the    finished product.
Entry Tax  Apex court order dt 09-04-2013 directing payment of ET @ 50% on imported goods
Entry Tax  Issue of Notice in E-24 is justified , where tax has been admitted by the dealer in the return  and not paid  and not otherwise
Entry Tax  No liability to pay Entry Tax on goods received from registered delaers of same local area
Entry Tax  Apex court order dt 17-02-2014 directing M/S Paradeep Phosphates Ltd. to pay 50% of ET due on imported goods
Value Added Tax High Court order dt 09-10-2012 entitling M/s National Aluminum Company Ltd to avail ITC on coal utilised in the captive power plant for generation of electrical energy which is in turn  utilsed in the process of manufacture of finished product. .
Value Added Tax Bank is dealer as per order of the Orissa High Court dt 03-03-2014
Value Added Tax Bank is delaer as per order of the Orissa High Court dt 12-03-2012
Value Added Tax Apex court order dt 26-09-2013 on  L & T.
Entry Tax Levy of Entry Tax on imported goods is intra vires
Entry Tax Entry Tax is not leviable on scheduled goods coming form outside the state and not manufactured within the state
Value Added Tax Apex court order dt 27-04-2012 in case of Vedanta Aluminum Ltd.
Entry Tax Apex court order dt 03-02-2010 in case of Relience Industries Ltd. in SLP(C) No 14454-14778/2008
Central Sales Tax Audit assessment proceedings & escaped assessment proceedings are distinct & separate. Tax evasion report cannot be taken up in audit assessment
Value Added Tax Audit assessment proceedings & escaped assessment proceedings are distinct & separate. Tax evasion report cannot be taken up in audit assessment
Entry Tax Audit assessment proceedings & escaped assessment proceedings are distinct & separate. Tax evasion report cannot be taken up in audit assessment
Central Sales Tax Audit assessment proceedings & escaped assessment proceedings are distinct & separate. Tax evasion report cannot be taken up in audit assessment