https://www.taxtmi.com/caselaws?id=163123 The High Court addressed the maintainability of a writ petition without exhausting statutory remedies, emphasizing that relief under Article 226 can be granted in cases of executive overreach. It clarified that liability to pay tax cannot be solely based on admission if not within statutory provisions. Regarding taxability of lease rentals under the Orissa Sales Tax Act, the court ruled that leases as deemed sales were not retrospective pre-2002, thus Orissa could not tax such rentals. Assessment orders were quashed, and the writ petitions allowed without costs. en-us Tue, 18 Mar 2008 00:00:00 +0530 Thu, 15 Dec 2022 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163123 The High Court addressed the maintainability of a writ petition without exhausting statutory remedies, emphasizing that relief under Article 226 can be granted in cases of executive overreach. It clarified that liability to pay tax cannot be solely based on admission if not within statutory provisions. Regarding taxability of lease rentals under the Orissa Sales Tax Act, the court ruled that leases as deemed sales were not retrospective pre-2002, thus Orissa could not tax such rentals. Assessment orders were quashed, and the writ petitions allowed without costs. Case-Laws VAT and Sales Tax Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163123