TaxTMI 
TaxTMI 
2009 (8) TMI 1105
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....turing sugar, is a registered dealer bearing TIN 21201901913 under the jurisdiction of the Sales Tax Officer, Bhanjanagar, opposite party No. 1. During the assessment period 2005-06, the petitioner filed its return under the Orissa Value Added Tax Act, 2004 (OVAT Act) and paid the admitted tax. Thereafter the Sales Tax Officer issued a notice in VAT form 307 for assessment of tax on the allegation of "escaped turnover" under sub-rule (1) of rule 50 of the OVAT Rules, 2005. The petitioner appeared before the Sales Tax Officer on February 12, 2007 and challenged his jurisdiction to issue notice in VAT form 307 and filed a petition praying to decide the question of jurisdiction as preliminary issue. According to the petitioner, opposite-party ....
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....dditional Standing Counsel for the Revenue, submits that since only questions of law are involved in this writ petition, no counter is necessary for disposal of the writ petition. On the aforesaid factual matrix, we have to examine whether the petitioner has any case. Reference is made to section 12 of the OVAT Act which provides for levy of "tax on purchase". Clause (ii)(b) of the section provides for levy of tax on purchase of the goods consumed or used in the manufacture of goods declared to be exempted from tax under this Act. In the list of goods exempted from value added tax, as mentioned in Schedule A, sugar is not included. In this regard, we may also refer to section 17 which provides for sale of goods exempted from tax. A referen....
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....42, paragraph 17 of which is quoted as hereunder (paragraph 18 of 137 STC): "17. Crucial question, therefore, is whether the appellant had any 'liability' under the Act. The answer to this lies in section 3 of the Act which is extracted above and is the charging section. In sub-section (1), subject of the provisions of the Part (i.e., Part I), sales tax or purchase tax, as the case may be, shall be paid by every dealer as provided in the section itself. Section 7 speaks of exemption. Sub-section (3) of section 7 stipulates that the State Government may, by notification and subject to such conditions or restrictions as it may impose, exempt from sales tax or purchase tax certain sales or purchases as the case may be. The question of....