https://www.taxtmi.com/caselaws?id=307350 The Court declined to frame the first question on the applicability of the levy under Section 3 of the Odisha Entry Tax Act on scheduled goods imported from outside India, citing a settled legal position. Regarding the levy of penalty under Section 10(2) of the Act, the Court found that the non-payment of Entry Tax had a reasonable basis, leading to the conclusion that the penalty was not justified. Consequently, the Court set aside the penalty imposed, allowed the revision petition, and directed the issuance of an urgent certified copy of the order. en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 07 Apr 2023 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307350 The Court declined to frame the first question on the applicability of the levy under Section 3 of the Odisha Entry Tax Act on scheduled goods imported from outside India, citing a settled legal position. Regarding the levy of penalty under Section 10(2) of the Act, the Court found that the non-payment of Entry Tax had a reasonable basis, leading to the conclusion that the penalty was not justified. Consequently, the Court set aside the penalty imposed, allowed the revision petition, and directed the issuance of an urgent certified copy of the order. Case-Laws VAT and Sales Tax Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307350