https://www.taxtmi.com/caselaws?id=432500 The Orissa High Court set aside the assessment under Section 43 of the Orissa Value Added Tax Act, 2004, ruling in favor of the dealer against the Department. The Court emphasized the importance of the Sales Tax Officer forming an independent opinion rather than mechanically accepting objections from audit parties. Despite the Tribunal remitting the matter for fresh consideration, the High Court found the lack of an independent opinion by the STO regarding taxable turnover escapement as a fundamental issue, leading to the decision to set aside the Tribunal's order and ruling in favor of the dealer. en-us Wed, 04 Jan 2023 00:00:00 +0530 Sat, 07 Jan 2023 08:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432500 The Orissa High Court set aside the assessment under Section 43 of the Orissa Value Added Tax Act, 2004, ruling in favor of the dealer against the Department. The Court emphasized the importance of the Sales Tax Officer forming an independent opinion rather than mechanically accepting objections from audit parties. Despite the Tribunal remitting the matter for fresh consideration, the High Court found the lack of an independent opinion by the STO regarding taxable turnover escapement as a fundamental issue, leading to the decision to set aside the Tribunal's order and ruling in favor of the dealer. Case-Laws VAT and Sales Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432500