TaxTMI 
TaxTMI 
2001 (4) TMI 953
X X X X Extracts X X X X
X X X X Extracts X X X X
....R 1. This matter is taken up by video conferencing mode. 2. A short question that arises for consideration is whether the Orissa Sales Tax Tribunal, Cuttack (Tribunal), while dismissing the Petitioner's appeal i.e., S.A. No.899 of 1999-2000 was justified in observing that an instruction issued by the Finance Department, Government of Odisha to the effect that additional sales tax, if any, that h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Orissa in the Finance Department wrote a letter to the Commissioner of Commercial Taxes, Orissa on 16th October 1996, which reads as under: "I am directed to invite a kind reference to your letter No.4101/CT., Dated 19.2.1996 on the above noted subject and to say that after careful consideration, Government have been pleased to decide not to refund the Additional Sales Tax, if any, collected ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....over ride the provisions contained in the Ordinance. Irrespective of collection or non collection of additional sales tax, the levy of additional sales tax is lawful. Therefore, the contention of the appellant cannot be accepted. Thus the appeal filed is dismissed and the impugned orders of the forums below are confirmed." 5. The Court has heard the submissions of Mr. J. Sahoo, learned Senior Adv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n, the Government took a conscious decision not to enforce the collection of additional sales tax, if it had not already been collected by the dealer. This appears to be a salutary move which would be consistent with the intention of not burdening the common people of Odisha. The instructions would certainly bind on the Government itself. It is impermissible for the Government to contend that it i....