https://www.taxtmi.com/caselaws?id=417805 Entry tax collected on aluminium ingots was treated as refundable where the industrial unit fell within the grampanchayat-based exemption under Rule 3(4) of the Orissa Entry Tax Rules, 1999 and the prescribed undertaking under the departmental circular had been furnished and accepted. On that basis, the levy was considered unsustainable, and the State was directed to refund the collected tax with statutory interest, with additional simple interest payable if refund was delayed beyond the fixed period. en-us Tue, 25 Jan 2022 00:00:00 +0530 Wed, 02 Feb 2022 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417805 Entry tax collected on aluminium ingots was treated as refundable where the industrial unit fell within the grampanchayat-based exemption under Rule 3(4) of the Orissa Entry Tax Rules, 1999 and the prescribed undertaking under the departmental circular had been furnished and accepted. On that basis, the levy was considered unsustainable, and the State was directed to refund the collected tax with statutory interest, with additional simple interest payable if refund was delayed beyond the fixed period. Case-Laws VAT and Sales Tax Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417805