Important Order of Odisha Sales Tax Tribunal

Sl No.	Name of the dealer	SA No.	Date of order	Act/Section	Description	File attached
1	Kripals Spring India Ltd Vrs. State of Odisha	216(v) 2012-13	17.12.2018	VAT/Section-39	Delay filing of return/ Incorrect return by the dealer is treated as accepted by the authority i.e. dealer said to have been successfully self assessed in absence of any defect notice u/s Section 38(2) of OVAT Act.	File
2	ECP Industries Ltd Vrs. State of Odisha	150(v) of 2017-18	6.10.2018	VAT/ Section 98	Section 98 is a clear bar for a party to challenge the order of assessment only on the ground of certain technicalities.	File
3	Gupta Trading Co. Vrs. State of Odisha	4(c) of 2018	23.5.2018	CST/section-8	Accrual of interest is automatic on the differential amount of tax due for non-submission of declaration forms	File
4	Subhalaxmi Agencies Pvt Ltd Vrs. State of Odisha	115(VAT) 2017-18	31.5.2018	VAT/ section-43	Double penalty u/s 43 should be imposed at the time of assessment for the tax period ending on or before 1.10.15 (prior to coming force of the amended provision) as the law stood so .	File
5	Hariharan Balkrishnan Vrs. State of Odisha	112 (ET) 2017-18	23.7.2018	ET/ section-9C(5)	The dealer should be asked to pay tax and interest but not penalty since there was disclosure of the sale purchase in the books of account. The dealer had no intention to avoid payment of due tax. It is under the impression that, the dealer was not required to pay tax, he had not paid, but had disclosed fact of purchases in his account. He had knocked the door of the Hon’ble Court and the Hon’ble Court has also given him relaxation till final decision in the matter	File
6	M/s Serajuddin and Co Vrs. State of Odisha	396(v) 2016-17	1.12.2018	VAT/ section-2(25) & section2(27)	Explosive which are used in the process of mining activities like extraction and processing to get the end product like iron ore and manganese ore, which are being sold by dealer in market and exigible to OVAT, is to be treated as input as defined U/s.2(25) of the OVAT Act and the tax which has been paid on such purchases can be claimed as Input Tax Credit U/s.2(27) of the OVAT Act against the tax payable on sale of finished products.	File
7	M/s Acrux Realcon Pvt Ltd Vrs. State of Odisha	S.A. No.129 (VAT) of 2014-15 & 70(ET) 2014-15	19.7.2018	VAT / section-43 & ET /section-9A	The direction of the first appellate authority to the assessing officer for provisional assessment is wrong.	File
8	Astom T & D India Ltd Vrs. State of Odisha, & Maa Tarinee store Vrs. State of Odisha	9(V)2017-18 & 90(V)2017-18	31.7.2018 & 26.6.2018	VAT/ section-42(5)	(a)Penalty u/s 42(5) is mandatory (b)Penalty should be imposed without any discretion as observed by the Hon’ble Apex Court in the case of 18 VST 180(SC) Dharmendra Textile as well as in the case of Zindal Steels 54VST 1	File File
9	Shree Hanuman Dal Mill Vrs. State of Odisha	18(v) 2017-18	9.7.2018	VAT/ section-33(5)& section 42	On the question of imposition of penalty against suo-moto tax compliance, section 33(5) of the OVAT Act is clear that no voluntary disclosure or payment of higher amount of tax is acceptable after receipt of notice for audit. Hence, the voluntary payment has no effect on the assessment of tax due u/s 42 of OVAT Act	File
10	Sudhanjali Traders Vrs State of Odisha	105(v) 2017-18	24.7.2018	VAT/section20(8)(g)	ITC on the strength of retail invoice should be allowed if the seller has deposited tax	File
11	Shankar Cycle Store Vrs. State of Odisha	224(v) 2014-15	30.7.2018	VAT/Section21(2)	Tax due determined (for a previous period) at the time of assessment cannot be allowed to adjust from the carry forward ITC on the ground that after adjustment it is required to revise the return filed time to time for the entire period thereafter	File
12	Debakinandan Agarwal Vrs. State of Odisha	31(v) 2015-16	31.7.2018	VAT/section 23	There is no provision under the law restricting the dealer to issue credit notes after three months. Provision relating to return of goods within 3 months is there but that does not restrict issuance of credit notes	File
13	Dabur India Ltd Vrs.. State of Odisha	34(c) 2016-17	21.4.2018	CST/section 6A	F-Form is required for completed transaction of branch transfer and not in case of return of any damaged goods.	File
14	Manilal Dayalji and Co Vrs. State of Odisha	77 (ET) 2017-18	24.7.2018	ET/ section 9, section 9© and section 10	AO cannot travelled beyond AVR and assessed the dealer for any escaped turnover which was not covered in the AVR. If the dealer is found guilty ( under invoicing, non-payment of tax ) he should not be left scot free rather Revenue should be at liberty to initiate separate proceeding independent of the assessment proceeding after giving opportunity of being heard to the dealer It is inconceivable that in any case a tax avoider should be left free because there was some procedural defects	File
15	Mayukh Business Pvt Ltd Vrs. State of Odisha	161(v) 2015-16	26.6.2018	VAT/ section 20(9)(b)	The dealer is not entitled to avail ITC on raw material which was westage and not gone into the manufacturing of finished products.	File
16	Seal Coat Structural Works Pvt Ltd Vrs. State of Odisha	285(v) 2014-15	18.6.2018	VAT/ section-14	FIS V-3605 and FIX-390 EM (Mortar Fastener) do not fall under entry Sl. No. 115) (nuts, bolts, screw and fasteners) and under entry sl. No.117 (Tool) of rate chart under OVAT Act. They are unspecified goods taxable @13.5%.	File
17	Micro Engineering Vrs. State of Odisha	150(ET) 2014-15	25.5.2018	ET/ section 9C(5)	Penalty u/s 9C(5) is mandatory.	File
18	M/s Ghanashyma Mishra & Sons Pvt. LTD.	216(ET)2012-13&61(ET)2013-14	4.12.2018	ET	Penalty imposed under section 9 c(5) on defaulted admitted tax is not sustainable ,since provision of law prescribe charging of interest on such defaulted admitted tax. But the imposition of penalty on balanced tax due is proper and sustainable under section 9 c(5)	File
19	M/s Gita Press, Gorakhpur Ki Puatak Dukan	218 (ET)/2016-17	19.11.2018	ET	1.Gomutra and Tulsi Ark are Ayurvedic medicine and the dealer is liable to pay ET on the same 2.Penalty u/s 9C(5) is a mandatory consequences for non-payment of tax	File
20	M/s Sunil Kumar	1619/2006-07	29.11.2018	OST	Determination of turnover on out-still liquor u/r 90AA read with Section 5 of OST Act is applicable for the dealers who exercised option for assessment u/r 90AA of OST Rules within the prescribed time. In the absence of written option, the dealer is to be assessed in regular manner.	File
21	M/ B.R Enterprises	118(V)/2016-17	04.12.2018	VAT	ITC shall be allowed for the purchases made within the State from registered dealer holding a valid certificate of registration even on the strength of retail invoice	File
22	M/s Radha Kesab Rice Mills Pvt Ltd	59(C)/2003-04	15.12.2018	CST	Mere furnishing of declaration in Form-H without supporting documents would not amount to due compliance as required to enable the appellant dealer to claim exemption.	File
23	M/s Ambika Oil Industries	105(C)/2006-07	28.12.2018	CST	If there is any mistake in the revision order, the appellant should move to the Revisional Authority and not the Appellate Authority	File
24	M/s Rohini Industries	16(C)/2014-15	04.07.2018	CST	Dal and pulses is treated as single commodity. Hence, the benefit of concessional rate of tax to such SSI unit is not available to Dal manufacturing unit.	File
25	M/sBadbil Khanij Udyog	316(v)2015-16	18.12.2018	VAT	Under Section 33(5) proviso restriction has been given for voluntary disclosure after receipt of Audit Visit Report but no bar for payment of tax against any earlier voluntary disclosure. When the dealer is assessed to Nil, there is no reason to impose penalty	File
26	M/s T.P Mineral Industries	177(ET)/2003-04	28.12.2018	ET	The term manufacturer was amended w.e.f.1.6.2004. So, inclusion of the explanation and the provision which are brought by way of amendment w.e.f. 1.6.2004 cannot be write to interpret the term “manufacture” for the pre-amended period of assessment.	File
27	M/s Eftikhar Ahmad and Israr Ahmad	159(VAT)/2008-09	15.01.2019	VAT	Rule 9 of OVAT Rules is applicable to the dealer selling out-still liquor on retail basis. It is not applicable to the manufacturer of out-still liquor.	File
28	M/s Unifood India Pvt Ltd	43(C)/2009-10	03.01.2019	CST	Once appeal is summarily rejected, the remedy of the unsuccessful dealer is not in preferring 2^nd appeal since the 2^nd appeal is not maintainable in the eye of law.	File