2021 (8) TMI 1012

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....r the Opp. Party : Mr. Sunil Mishra, SC (CT & GST) ORDER Dr. S. Muralidhar, CJ. 1. This matter is taken up through video conferencing mode. 2. The present petition is directed against an order dated 7th November, 2006 passed by the Sales Tax Appellate Tribunal ('Tribunal') in S.A. No.540 of 1998-99. 3. The following questions were framed by this Court by an order dated 21st Septembe....

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....ible oil, vanaspati ghee, dal, pulses, cleaning powder, chuda etc. on wholesale basis. For the year 1993-94, the Petitioner Assessee filed returns which were picked up for fix up scrutiny for assessment under Section 12 (4) of the Orissa Sales Tax Act, 1947 (OST Act). The Assessing Officer (AO) held that the Petitioner had effected purchases of 20823 numbers of empty tins from open market and used....

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....eld that the levy of tax on the sale price of tin containers in which the tax exempted oil was sold was not sustainable. 6. The Tribunal, however, reversed the ACST and held that "the mere fact that the consideration for the tin containers was merged with the consideration for the tax exempted oil does not by itself make the sale of tin containers an integral part of the sale of oil". According....

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....the oil was exempt from the payment of sales tax, the sales tax on the tin containers had to be nil. 10. The Court finds that the AO erroneously observed that "the dealer should have shown the sale price of such container separately and should have also paid the tax. However, the fact remains that the tins in which the exempted oil were sold was not shown separately." The AO himself noted that ....