https://www.taxtmi.com/caselaws?id=468640 Revision under the Odisha Value Added Tax Act is confined to cases raising a substantial question of law, so concurrent findings on entry tax assessment and penalty were not disturbed. The analysis considered the charging provision, the self-assessment scheme, liability arising from production, and the penalty provision under the Odisha Entry Tax Act, but found no jurisdictional or legal infirmity in the assessment, appellate, or tribunal orders. Authorities cited by the petitioner were treated as inapplicable on the facts. The result is that, where no substantial question of law arises, revision will not lie on merits and the assessment and penalty remain undisturbed. en-us Mon, 22 Apr 2024 00:00:00 +0530 Fri, 15 May 2026 14:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468640 Revision under the Odisha Value Added Tax Act is confined to cases raising a substantial question of law, so concurrent findings on entry tax assessment and penalty were not disturbed. The analysis considered the charging provision, the self-assessment scheme, liability arising from production, and the penalty provision under the Odisha Entry Tax Act, but found no jurisdictional or legal infirmity in the assessment, appellate, or tribunal orders. Authorities cited by the petitioner were treated as inapplicable on the facts. The result is that, where no substantial question of law arises, revision will not lie on merits and the assessment and penalty remain undisturbed. Case-Laws VAT / Sales Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468640