https://www.taxtmi.com/caselaws?id=153877 The Orissa Additional Sales Tax Act, 1975 was treated as an independent levy, not a mere supplement to the Orissa Sales Tax Act, 1947, because it contained its own title, preamble, definitions, charging provision and rule-making power. Section 3(1) validly created liability to additional tax on gross turnover, while the use of machinery from the earlier Act did not affect the separate charge. The absence of express guidelines on essential commodities did not invalidate the levy, as exemptions and taxable classifications were matters of taxation policy. The rules under section 4 also survived, the laying requirement having been shown to be complied with. en-us Thu, 04 Feb 1982 00:00:00 +0530 Thu, 01 Aug 2013 13:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153877 The Orissa Additional Sales Tax Act, 1975 was treated as an independent levy, not a mere supplement to the Orissa Sales Tax Act, 1947, because it contained its own title, preamble, definitions, charging provision and rule-making power. Section 3(1) validly created liability to additional tax on gross turnover, while the use of machinery from the earlier Act did not affect the separate charge. The absence of express guidelines on essential commodities did not invalidate the levy, as exemptions and taxable classifications were matters of taxation policy. The rules under section 4 also survived, the laying requirement having been shown to be complied with. Case-Laws VAT and Sales Tax Thu, 04 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153877