M/S.Sun Moon Mobiles vs. State And Ors.
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Cause title — parties, addresses and appearances
ORDER 19.07.2023 Order No.
This matter is taken up through hybrid mode.
None appears for the Petitioner at the time of call.
Heard Mr. Sunil Misrha, learned Standing Counsel for the Revenue.
The writ petition has been filed with the following prayer:- “(1) Declare the order of assessment dt.31.12.12, issued by the Sales Tax Officer, Ganjam-I Circle Berhampur directing to deposit a sum of Rs.48,73,713/- under Rule 16 of the Orissa Entry Tax Act, 1999, being without juri iction and authority of law; (2) Issue writ of certiorari and/or any other appropriate writ quashing the order of assessment dt.31.12.12, issued by the Sales Tax Officer, Ganjam-I Circle Berhampur ANNXURE-1; (3) Issue writ of mandamus to the opposite parties particularly the opposite party No.6 not to collect entry tax on purchase value of goods brought from outside the country as the same hits provisions of the Constitution
and the goods brought from outside the State of Orissa and not manufactured inside the State in terms of Reliance Industries Limited vrs. State of Orissa, (2008) 16 VST 85 (Ori); (4) Declare that the goods in which the petitioner is dealing in being brought from outside the State of Orissa and are not manufactured within the State, is not exigible to entry tax inasmuch as the OET Act has been enacted beyond legislative competence and the said Act is not enacted by following the provisions contained in the Constitution of India; (5) Declare that the goods in which the petitioner is dealing in being brought from outside the country, would not be subject to entry tax inasmuch as the OET Act has been enacted beyond legislative competence and the said Act is not enacted by following the provisions contained in Article 269 of the Constitution of India; (6) Writ of prohibition restraining the opposite parties from taking any coercive action against the petitioner in recovering entry tax on the scheduled goods brought from abroad as also outside the State of Orissa and not manufactured within the State of Orissa holding that the petitioner is not liable to pay Orissa Entry Tax on such goods; (7) Declare the OET Act and rules framed thereunder ultra vires the Constitution of India”
Mr. Sunil Mishra, learned Standing Counsel for the revenue contended that he has filed Misc. Case No.4959 of 2018, wherein at para-3 it has been averred as follows:- “3. That the validity of levy of entry tax on goods imported from outside the territory of India has been upheld by the Hon’ble Apex Court in the order dt.09.10.17 in State of Kerala & Others vs. FR. William Fernandez Etc. Etc. in C.A. Nos.3381-3400 of 1998. The Hon’ble Court in paragraph 144 of the said order dt.09.10.17 had arrived at the following conclusions: (i) Orissa Entry Tax Act, 1999, Kerala Tax Act, 1994 and Bihar Tax on Entry of goods in local area for consumption, Use or sale, 1993 (before its amendment by Bihar Act, 2003 and 2006) do not exclude levy of entry tax on the goods imported from any place outside territories of India into local area for consumption, use or sale. (ii) All the Entry Tax Legislations questioned in these appeals are legislations which are within the legislative competence of the State legislatures and do not intrude the legislative domain of Parliament as reserved in Entry 41 and Entry 83 of List I. (iii) The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India & are released for home Maryland (supra) is not applicable in this country & the imported goods are not exempted from entry tax till it reaches to the factory premises/ destination of its consumption, use or sale. (vi) Non inclusion of custom duty in the definition of purchase value in the Statute of entry tax is not an indicator of the fact that legislature never intended to levy entry tax on imported goods. (vii) Entry Tax legislation are fully covered by Entry 52 List II & the submission that essence of Entry 52 is octroi which can be levied only by local authorities & State has no legislative competence to impose entry tax under Entry 52 List II is fallacious.”
Mr. Sunil Mishra, learned Standing Counsel further contended that in view of the law decided by the Apex Court in State of Keral & Others vs. FR. William Fernandez Etc. Etc., 2017 SCC OnLine SC 1291= (2018) 57 GSTR 6 (SC); Jindal Stainless Ltd. Vrs. State of Haryana, (2016) 11 SCALE 1 and Order dated
2017 in State of Odisha vrs. Reliance Industries Ltd., CA Nos.6474-6798 of 2017, this matter may be disposed of accordingly.
Having heard learned Standing Counsel for the revenue and after going through the record, this writ petition stands disposed of in terms of judgments and order as referred to above.
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN) JUDGE
Aks
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