| OET |
CA No. 2348/2004::M/s OCL India Ltd vrs. State of Orissa & others
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| OST |
SLP No. 8139/2022 and SLP © No 16271/2022::STATE OF ORISSA vs. M/S MUKAND LIMITED and State Vs- M/s BHEL
|
| - |
Hon'ble Supreme Court of India upheld the right of the State to levy tax on transfer to use goods.
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| - |
Automatic vacation of stay order will not apply to the case pending before the Hon'ble Supreme Court
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| - |
Strict Interpretation of exemption notification
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| Entry Tax |
Judgment on levy of Entry Tax on Imported goods.
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| Central Sales 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
|
| Value Added 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
|
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