https://www.taxtmi.com/caselaws?id=334013 Section 5A surcharge under the Orissa Sales Tax Act, 1947 is computed on the tax payable under the sales tax law before any deduction of entry tax. The entry tax set-off under Section 4 of the Orissa Entry Tax Act, 1999 and Rule 18 of the Odisha Entry Tax Rules, 1999 reduces the sales tax liability, but it does not alter the statutory base for calculating surcharge. A rule-based illustration cannot limit or expand the charging provision. The surcharge remains an additional levy, and the set-off mechanism operates only after surcharge liability is worked out. en-us Fri, 28 Oct 2016 00:00:00 +0530 Sat, 17 Mar 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334013 Section 5A surcharge under the Orissa Sales Tax Act, 1947 is computed on the tax payable under the sales tax law before any deduction of entry tax. The entry tax set-off under Section 4 of the Orissa Entry Tax Act, 1999 and Rule 18 of the Odisha Entry Tax Rules, 1999 reduces the sales tax liability, but it does not alter the statutory base for calculating surcharge. A rule-based illustration cannot limit or expand the charging provision. The surcharge remains an additional levy, and the set-off mechanism operates only after surcharge liability is worked out. Case-Laws VAT and Sales Tax Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334013