https://www.taxtmi.com/caselaws?id=296850 Additional sales tax introduced for a brief period under the Orissa Additional Sales Tax Ordinance, 1995 could not be enforced against dealers where the tax had not already been collected, after the Government withdrew the levy and directed non-enforcement in such cases. The Finance Department's clarification was binding on the State, and retrospective insistence on collection would have defeated the policy that voluntarily collected tax would not be refunded while uncollected tax would not be pursued. The Tribunal erred in requiring enforcement despite that instruction, and the orders enforcing the levy were set aside. en-us Thu, 19 Apr 2001 00:00:00 +0530 Mon, 09 Aug 2021 18:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296850 Additional sales tax introduced for a brief period under the Orissa Additional Sales Tax Ordinance, 1995 could not be enforced against dealers where the tax had not already been collected, after the Government withdrew the levy and directed non-enforcement in such cases. The Finance Department's clarification was binding on the State, and retrospective insistence on collection would have defeated the policy that voluntarily collected tax would not be refunded while uncollected tax would not be pursued. The Tribunal erred in requiring enforcement despite that instruction, and the orders enforcing the levy were set aside. Case-Laws VAT and Sales Tax Thu, 19 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296850