https://www.taxtmi.com/caselaws?id=267544 Different provisions of the Orissa Sales Tax Act governed the two earlier decisions, so they were not in conflict. One line of authority concerned deduction for sales of tax-free goods under Section 5(2)(A)(a)(i), where the dealer had to prove sale of goods covered by notification and compliance with the prescribed conditions. The other concerned resale of declared goods under Section 5(2)(A)(a)(ii), where liability turned on whether the resale attracted tax under the Act. The court held that the cases arose from distinct statutory texts and factual settings, and that judgments cannot be treated as statutes or read beyond the issue actually decided. en-us Fri, 20 Feb 2015 00:00:00 +0530 Mon, 09 Nov 2015 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267544 Different provisions of the Orissa Sales Tax Act governed the two earlier decisions, so they were not in conflict. One line of authority concerned deduction for sales of tax-free goods under Section 5(2)(A)(a)(i), where the dealer had to prove sale of goods covered by notification and compliance with the prescribed conditions. The other concerned resale of declared goods under Section 5(2)(A)(a)(ii), where liability turned on whether the resale attracted tax under the Act. The court held that the cases arose from distinct statutory texts and factual settings, and that judgments cannot be treated as statutes or read beyond the issue actually decided. Case-Laws VAT and Sales Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267544