https://www.taxtmi.com/caselaws?id=439065 Surcharge under Section 5A of the Orissa Sales Tax Act is to be computed on the tax payable under that Act without first reducing entry tax paid under the Orissa Entry Tax Act. The Orissa HC treated the issue as controlled by the Supreme Court decision relied on by the Court and rejected the Tribunal's approach permitting deduction of entry tax before calculating surcharge. The Tribunal's order was therefore set aside, and the matter was remitted to the Assessing Officer for fresh computation on the basis that entry tax set-off is not applied before surcharge is levied. en-us Wed, 04 Jan 2023 00:00:00 +0530 Thu, 15 Jun 2023 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439065 Surcharge under Section 5A of the Orissa Sales Tax Act is to be computed on the tax payable under that Act without first reducing entry tax paid under the Orissa Entry Tax Act. The Orissa HC treated the issue as controlled by the Supreme Court decision relied on by the Court and rejected the Tribunal's approach permitting deduction of entry tax before calculating surcharge. The Tribunal's order was therefore set aside, and the matter was remitted to the Assessing Officer for fresh computation on the basis that entry tax set-off is not applied before surcharge is levied. Case-Laws VAT and Sales Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439065