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6 judgments · newest first · showing 1–6
The appellant, C.C.T. Orissa & Ors., challenged a Supreme Court judgment that set aside a High Court order quashing a show‑cause notice issued to the respondent‑assessee, Indian Explosives Ltd., under the Orissa Sales Tax Act. The assessee, a registered dealer, had filed a consolidated return for AY …
ICI India Ltd purchased ammonium nitrate liquor for making "Bulk Premix" at its Rourkela plant and declared in Form IV to obtain a concessional tax rate of 4% under the Orissa Sales Tax Act, 1947. The bulk premix, an intermediate product, was not sold but transferred to the company's other units in …
M/s OCL India Ltd., a cement manufacturer, was assessed under the Orissa Sales Tax Act for the year 1986-87. The Sales Tax Officer issued an assessment order in 1987, which was later subjected to a show‑cause notice by the Assistant Commissioner in 1995 under delegated revisional power, but the …
M/s Halari Store, a registered dealer under the Orissa Sales Tax Act, was assessed after its books were rejected by the Sales Tax Officer. The dealer appealed to the Assistant Commissioner, who partially upheld the appeal. The Additional Commissioner then, suo motu, issued notices under Section …
The State of Orissa appealed against the High Court's order quashing the Commissioner of Sales Tax's revision of assessment orders for the assessment years 1969-70 and 1970-71 against Mis. Krishna Stores. The assessments had been reassessed under Sections 12(4) and 12(8) of the Orissa Sales Tax Act, …
The State of Orissa appealed against Minerals and Metals Trading Corporation of India Ltd. (MMTC), a government dealer that purchased mineral ore in Orissa, declared the ore for resale within the state, and then sold it to a Japanese buyer by delivering it at Paradeep port for export. The Sales Tax …
