2001 (4) TMI 953

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dditional Standing Counsel ORDER 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 tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the Under Secretary to the Government 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 refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h legal and the Letter of the Finance Department cannot 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter the Ordinance stands withdrawn. Perhaps for the said reason, 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 itsel....