https://www.taxtmi.com/caselaws?id=163823 Surcharge is payable under section 5A of the Orissa Sales Tax Act in addition to tax compounded under rule 90AA, because the compounding rule only provides a mode of paying tax in lieu of assessment on taxable turnover and does not displace the separate surcharge charge. The court applied the settled rule of construction that clear statutory words must be given effect and none can be added to or omitted from the text; reading rule 90AA as excluding surcharge would make the words "in addition" redundant. The issue was therefore decided against the assessee. en-us Wed, 13 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163823 Surcharge is payable under section 5A of the Orissa Sales Tax Act in addition to tax compounded under rule 90AA, because the compounding rule only provides a mode of paying tax in lieu of assessment on taxable turnover and does not displace the separate surcharge charge. The court applied the settled rule of construction that clear statutory words must be given effect and none can be added to or omitted from the text; reading rule 90AA as excluding surcharge would make the words "in addition" redundant. The issue was therefore decided against the assessee. Case-Laws VAT and Sales Tax Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163823