https://www.taxtmi.com/caselaws?id=432068 Section 5 of the Odisha Motor Vehicles Taxation Act, 1975 is treated as a charging provision requiring strict construction, so the tax on motor-vehicle dealers attaches to vehicles possessed in the course of business under the trade certificate, not to all vehicles sold or registered during the year. A communication issued under Rule 177 cannot change the taxable event or enlarge fiscal liability beyond the statute, and any collection basis inconsistent with Section 5 is ultra vires. Demand notices founded on that invalid basis also cannot stand if they are not supported by an independent enquiry establishing excess possession beyond the trade-certificate limit. en-us Wed, 21 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432068 Section 5 of the Odisha Motor Vehicles Taxation Act, 1975 is treated as a charging provision requiring strict construction, so the tax on motor-vehicle dealers attaches to vehicles possessed in the course of business under the trade certificate, not to all vehicles sold or registered during the year. A communication issued under Rule 177 cannot change the taxable event or enlarge fiscal liability beyond the statute, and any collection basis inconsistent with Section 5 is ultra vires. Demand notices founded on that invalid basis also cannot stand if they are not supported by an independent enquiry establishing excess possession beyond the trade-certificate limit. Case-Laws VAT and Sales Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432068