https://www.taxtmi.com/caselaws?id=156561 Additional sales tax under the Orissa Additional Sales Tax Rules, 1975 was linked to the gross turnover determined under the principal sales tax assessment, because the Rules incorporated the meaning of turnover from the parent Act and required tax to be assessed on that basis. Where transport charges had already been excluded in the final principal assessment and that order was not challenged, the determination attained finality and had to be considered when computing additional tax. The Tribunal was faulted for not examining the effect of that final assessment, and the matter was remitted for rehearing in light of the principal assessment. en-us Fri, 01 Nov 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156561 Additional sales tax under the Orissa Additional Sales Tax Rules, 1975 was linked to the gross turnover determined under the principal sales tax assessment, because the Rules incorporated the meaning of turnover from the parent Act and required tax to be assessed on that basis. Where transport charges had already been excluded in the final principal assessment and that order was not challenged, the determination attained finality and had to be considered when computing additional tax. The Tribunal was faulted for not examining the effect of that final assessment, and the matter was remitted for rehearing in light of the principal assessment. Case-Laws VAT and Sales Tax Fri, 01 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156561