https://www.taxtmi.com/caselaws?id=412132 A competent industrial eligibility certificate cannot be ignored by sales tax authorities when determining hotel exemption under the Industrial Policy Resolution, 1989; on the facts stated, the unit was treated as a hotel and not as an ineligible guest house or restaurant, so exemption under Entry 30-FFFF was available. In respect of first-point sale relief under the Orissa Sales Tax Act, a subsequent seller of cold drinks need only show that it was not the first seller and produced purchase invoices; proof of actual tax collection by the earlier seller was not required, so the relief was allowable. For IMFL, however, the turnover had to be split between sub-periods because first-point taxability changed during the relevant period, and fresh factual enquiry was necessary. en-us Tue, 07 Sep 2021 00:00:00 +0530 Wed, 02 Mar 2022 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412132 A competent industrial eligibility certificate cannot be ignored by sales tax authorities when determining hotel exemption under the Industrial Policy Resolution, 1989; on the facts stated, the unit was treated as a hotel and not as an ineligible guest house or restaurant, so exemption under Entry 30-FFFF was available. In respect of first-point sale relief under the Orissa Sales Tax Act, a subsequent seller of cold drinks need only show that it was not the first seller and produced purchase invoices; proof of actual tax collection by the earlier seller was not required, so the relief was allowable. For IMFL, however, the turnover had to be split between sub-periods because first-point taxability changed during the relevant period, and fresh factual enquiry was necessary. Case-Laws VAT and Sales Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412132