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of <h1>Orissa High Court: No Sales Tax Liability for Assessee with Turnover Under Rs. 25,000</h1> <h3>Babaji Charan Sahu Versus State of Orissa</h3> Babaji Charan Sahu Versus State of Orissa - [1982] 51 STC 408 (Ori) The High Court of Orissa ruled on a case involving the Orissa Sales Tax Act, 1947. The court determined that liability did not accrue from April 1, 1972, as the turnover did not exceed Rs. 25,000. Additionally, the imposition of penalty was deemed unjustified as registration was granted retroactively. The court ruled in favor of the assessee on both the assessment and penalty issues.
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