https://www.taxtmi.com/caselaws?id=307408 The Supreme Court allowed the State's appeal against the High Court's judgment declaring the levy as non-compensatory. The Court held that as the compensatory theory was legally discarded, the appeals were to be allowed. The delay was condoned, impleadment and interventions applications were allowed, and leave was granted. The High Court of Orissa discussed alternatives for the State to impose a tax not violating Article 301, including compensatory levy, tax under Article 304(a) without discrimination, and tax under Article 304(b) with the President's sanction. The High Court's decision on tax imposition was challenged by the Government, and the appeals were to be decided on their merits. en-us Tue, 28 Mar 2017 00:00:00 +0530 Tue, 11 Apr 2023 21:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307408 The Supreme Court allowed the State's appeal against the High Court's judgment declaring the levy as non-compensatory. The Court held that as the compensatory theory was legally discarded, the appeals were to be allowed. The delay was condoned, impleadment and interventions applications were allowed, and leave was granted. The High Court of Orissa discussed alternatives for the State to impose a tax not violating Article 301, including compensatory levy, tax under Article 304(a) without discrimination, and tax under Article 304(b) with the President's sanction. The High Court's decision on tax imposition was challenged by the Government, and the appeals were to be decided on their merits. Case-Laws VAT and Sales Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307408