https://www.taxtmi.com/caselaws?id=794117 The Orissa HC noted that the pending NCLAT proceedings, which had caused the Sales Tax Tribunal to defer the second appeal, had been disposed of. It directed the Tribunal, as the final fact-finding authority, to hear and decide the second appeal on merits expeditiously, including the petitioner's jurisdictional objection to reassessment under Section 10 of the Odisha Entry Tax Act, 1999. The Court made clear that it was expressing no opinion on the merits of the dispute or on either party's contentions, and left the jurisdictional question open for decision in the appropriate proceeding. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794117 The Orissa HC noted that the pending NCLAT proceedings, which had caused the Sales Tax Tribunal to defer the second appeal, had been disposed of. It directed the Tribunal, as the final fact-finding authority, to hear and decide the second appeal on merits expeditiously, including the petitioner's jurisdictional objection to reassessment under Section 10 of the Odisha Entry Tax Act, 1999. The Court made clear that it was expressing no opinion on the merits of the dispute or on either party's contentions, and left the jurisdictional question open for decision in the appropriate proceeding. Case-Laws VAT / Sales Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794117