https://www.taxtmi.com/caselaws?id=431343 Textile fabrics were held not liable to value added tax under the Orissa Value Added Tax Act, 2004 for the relevant period because the clarification dated 3 May 2006 treated additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as continuing to be leviable, albeit at a nil rate, with the Central Government retaining power to levy it in future. On that basis, the fabrics could not be regarded as exempted from additional excise duty so as to attract the Explanation to Schedule-B (Part-II). The assessment order was therefore unsustainable and was set aside in favour of the assessee. en-us Tue, 15 Nov 2022 00:00:00 +0530 Mon, 12 Dec 2022 06:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431343 Textile fabrics were held not liable to value added tax under the Orissa Value Added Tax Act, 2004 for the relevant period because the clarification dated 3 May 2006 treated additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 as continuing to be leviable, albeit at a nil rate, with the Central Government retaining power to levy it in future. On that basis, the fabrics could not be regarded as exempted from additional excise duty so as to attract the Explanation to Schedule-B (Part-II). The assessment order was therefore unsustainable and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431343