https://www.taxtmi.com/caselaws?id=127472 Tax liability for transactions concluded in Orissa was confined to sales completed within the State under the statutory definition, and the second proviso to section 2(g) was treated as omitted after constitutional adaptation. The court held that a levy described as court-fees on appeals, revisions and certified copies was in substance a tax and beyond the rule-making power, making the collection invalid and refundable. It also held that the composite Form VI notice and resulting assessment procedure were unlawful because the Act required separate statutory stages before best-judgment assessment or penalty could be considered. The assessment was therefore set aside and the matter left for fresh assessment under the Act. en-us Mon, 05 Sep 1955 00:00:00 +0530 Mon, 11 Mar 2013 11:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127472 Tax liability for transactions concluded in Orissa was confined to sales completed within the State under the statutory definition, and the second proviso to section 2(g) was treated as omitted after constitutional adaptation. The court held that a levy described as court-fees on appeals, revisions and certified copies was in substance a tax and beyond the rule-making power, making the collection invalid and refundable. It also held that the composite Form VI notice and resulting assessment procedure were unlawful because the Act required separate statutory stages before best-judgment assessment or penalty could be considered. The assessment was therefore set aside and the matter left for fresh assessment under the Act. Case-Laws VAT and Sales Tax Mon, 05 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127472