https://www.taxtmi.com/caselaws?id=298034 Surcharge under Section 5-A of the Orissa Sales Tax Act, 1947 had to be computed on the net sales tax payable after giving credit for entry tax under Section 4 of the Orissa Entry Tax Act, 1999 and Rule 18 of the Orissa Entry Tax Rules. Reading the provisions harmoniously, the phrase "tax payable" in Section 5-A referred to the tax remaining after statutory set-off, so surcharge could not be levied on the unreduced gross tax. The Government letter directing computation on the gross amount was inconsistent with the statutory scheme and was invalid, making the additional demand unsustainable. en-us Fri, 05 Jan 2007 00:00:00 +0530 Wed, 07 Feb 2024 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298034 Surcharge under Section 5-A of the Orissa Sales Tax Act, 1947 had to be computed on the net sales tax payable after giving credit for entry tax under Section 4 of the Orissa Entry Tax Act, 1999 and Rule 18 of the Orissa Entry Tax Rules. Reading the provisions harmoniously, the phrase "tax payable" in Section 5-A referred to the tax remaining after statutory set-off, so surcharge could not be levied on the unreduced gross tax. The Government letter directing computation on the gross amount was inconsistent with the statutory scheme and was invalid, making the additional demand unsustainable. Case-Laws VAT and Sales Tax Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298034