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Banspani vs. Addl.Comr.Tax

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OJC/8477/1998HC OrissaGSTCNR ODHC01000386199829 August 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF ORISSA AT CUTTACK O.J.C. No. 8477 of 1998 M/s. Banspani Iron Ltd., Keonjhar ….. Petitioner Mr. S.K. Mishra, Advocate Vs. Addl. Commerecial Tax Officer, Barbil & Ors. ….. Opposite Parties Mr. Sunil Mishra, SC, CT & GST Organization CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 29.08.2023

Order No. 9 This matter is taken up through hybrid mode.

2.

The petitioners have filed this writ petition seeking to quash the letter dated 23.06.1998 under Annexure-1, by which the Additional Commercial Tax Officer, Assessment Unit, Barbil has opined that since the dealer-company has already exceeded the prescribed ceiling of the incentives, it is required to pay tax both on purchase and sales, as no further sales tax incentives are available to it under IPR’92. 3. The Additional Commercial Tax Officer, Assessment Unit, Barbil has held in the letter dated 23.06.1998 under Annexure-1 that since the dealer-company has already exceeded the prescribed ceiling of the incentives, it is required to pay tax both on purchase and sales as no further sales tax incentives are available to it under IPR’92. Thereby, this Court, while entertaining this writ petition, passed interim

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order to the effect that till the next date, the assessment proceeding may continue, but no final order shall be passed.

4.

In view of such position, this Court directs the opposite parties to proceed with the same in accordance with law.

5.

With the above observation and direction, the writ petition stands disposed of.

Alok

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN)

JUDGE

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.