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    <title>2016 (11) TMI 31 - Supreme Court</title>
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    <description>The Supreme Court held that the surcharge under Section 5A of the Orissa Sales Tax Act should be calculated on the gross amount of sales tax before deducting entry tax paid under the Orissa Entry Tax Act. The High Court&#039;s judgment allowing the respondents&#039; petitions was set aside, and the appeals were allowed. Each party was directed to bear its own costs.</description>
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      <description>The Supreme Court held that the surcharge under Section 5A of the Orissa Sales Tax Act should be calculated on the gross amount of sales tax before deducting entry tax paid under the Orissa Entry Tax Act. The High Court&#039;s judgment allowing the respondents&#039; petitions was set aside, and the appeals were allowed. Each party was directed to bear its own costs.</description>
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