https://www.taxtmi.com/caselaws?id=336558 A return accepted under the Odisha Entry Tax Act was treated as self-assessed, so no separate communication of acceptance was required before reassessment could begin. The second proviso to Rule 3(4) was held to operate only when the buying manufacturer furnished Form E16, and the statutory concession could not be claimed without that mandatory declaration. Because the dispute also involved factual and arithmetical questions on tax quantification, the writ court declined to decide the merits and left the petitioner to pursue the statutory appeal. en-us Wed, 07 Dec 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336558 A return accepted under the Odisha Entry Tax Act was treated as self-assessed, so no separate communication of acceptance was required before reassessment could begin. The second proviso to Rule 3(4) was held to operate only when the buying manufacturer furnished Form E16, and the statutory concession could not be claimed without that mandatory declaration. Because the dispute also involved factual and arithmetical questions on tax quantification, the writ court declined to decide the merits and left the petitioner to pursue the statutory appeal. Case-Laws VAT and Sales Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336558