https://www.taxtmi.com/caselaws?id=424634 The Court set aside the Orissa Sales Tax Tribunal's decision, emphasizing the need for consistency in interpreting the law regarding the acceptance of Form IV in works contracts. It held that repairing transformers constitutes manufacturing under the Orissa Sales Tax Act, supporting the Assessee's claim. The Court clarified that the Department's notification was retrospective, ruling in favor of the Assessee and allowing the revision petition with no costs imposed. en-us Tue, 05 Jul 2022 00:00:00 +0530 Wed, 06 Jul 2022 08:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424634 The Court set aside the Orissa Sales Tax Tribunal's decision, emphasizing the need for consistency in interpreting the law regarding the acceptance of Form IV in works contracts. It held that repairing transformers constitutes manufacturing under the Orissa Sales Tax Act, supporting the Assessee's claim. The Court clarified that the Department's notification was retrospective, ruling in favor of the Assessee and allowing the revision petition with no costs imposed. Case-Laws VAT and Sales Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424634