https://www.taxtmi.com/caselaws?id=99166 A clear admission that bidi leaf sales were completed within Orissa bound the parties on situs, so the transactions fell within the statutory definition of sale and were taxable there. The appellate and revisional fee provisions were upheld because the rule-making power extended to incidental matters such as fees, and the prescribed charges operated as service fees rather than a tax. The combined notice and assessment under section 12(5) were also sustained because the assessee was not misled, notice covering multiple quarters was permissible, and an opportunity to produce accounts was given. The appeal succeeded, the High Court decision was set aside, and the assessment and penalty proceedings remained intact. en-us Tue, 20 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99166 A clear admission that bidi leaf sales were completed within Orissa bound the parties on situs, so the transactions fell within the statutory definition of sale and were taxable there. The appellate and revisional fee provisions were upheld because the rule-making power extended to incidental matters such as fees, and the prescribed charges operated as service fees rather than a tax. The combined notice and assessment under section 12(5) were also sustained because the assessee was not misled, notice covering multiple quarters was permissible, and an opportunity to produce accounts was given. The appeal succeeded, the High Court decision was set aside, and the assessment and penalty proceedings remained intact. Case-Laws VAT and Sales Tax Tue, 20 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99166