https://www.taxtmi.com/caselaws?id=422935 Diversification-based sales tax exemption under the Orissa Sales Tax framework extended to the additional finished products covered by the scheme; the expression "over and above" was construed as referring to the extra production from diversification, not the original installed capacity, so the exemption was allowed. The Tribunal could not enhance the assessment or remand the matter for fresh levy in the absence of a Revenue appeal or cross-objection, and any proposed enhancement required prior notice to the assessee; that part of the order was set aside. en-us Thu, 19 May 2022 00:00:00 +0530 Mon, 16 Jan 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422935 Diversification-based sales tax exemption under the Orissa Sales Tax framework extended to the additional finished products covered by the scheme; the expression "over and above" was construed as referring to the extra production from diversification, not the original installed capacity, so the exemption was allowed. The Tribunal could not enhance the assessment or remand the matter for fresh levy in the absence of a Revenue appeal or cross-objection, and any proposed enhancement required prior notice to the assessee; that part of the order was set aside. Case-Laws VAT and Sales Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422935