TaxTMI 
TaxTMI 
2022 (2) TMI 56
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....t up a small-scale industrial unit at village Bandalo in Kotsahi Grampanchayat, District-Cuttack under the Industrial Policy Resolution, 1996 (IPR 1996) for manufacture of Aluminium circles, sheets, utensils, etc. It has also got a registration under the Orissa Sales Tax Act, 1947 (OST Act.). For the purposes of its industry, the Petitioner No.1 used to purchase Aluminium ingots from NALCO from its plant in Angul, Odisha. It is stated that Aluminium ingot is one of the goods specified in Part-I of the Schedule to the Orissa Entry Tax Act, 1999 (OET Act). It is stated that in terms of Rule 3 (4) of the Orissa Entry Tax Rules, 1999 (OET Rules), Aluminium ingots used as raw material, on first entry in a local area, other than a municipality or....
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.... OEC0192 27.7.2000 Rs. 9,31,910/- Rs. 9226.84 4. OEC0194 28.7.2000 Rs. 5,60,334/- Rs. 5547.86 5. OEC0251 4.9.2000 Rs. 8,73,289/- Rs. 8646.42 6. OEC0298 28.9.2000 Rs. 7,34,047/- Rs. 7267.80 Rs. 47,969.26" 7. It is therefore contended that the aforementioned sum of Rs. 47,969.26 collected from the Petitioner No.1 as Entry Tax ought not to have been collected and that the aforementioned sum is in fact refundable to the Petitioner. 8. Despite notice in the petition having been issued way back on 24th August, 2000, the State of Odisha has not filed a reply. Only NALCO has filed a preliminary counter affidavit and a further reply to the Petitioner's additional affidavit in both of which, the contention of....
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....is most respectfully submitted that NALCO has no adverse interest, whatsoever, contrary or in conflicts with the interest of the petitioner but seeks the intervention of this Hon'ble Court to the limit of extending safe-guarding the interest and/or preventing the possibility of any adverse action and/or demand against NALCO in the event of its acceptance of the undertaking by the buying dealers." 9. Additionally, in reply to the additional affidavit of the Petitioner No.1, NALCO has confirmed that the Entry Tax collected by it from the Petitioner No.1 has been deposited by it to the State of Odisha. 10. As already noted, for more than two decades now, no reply has been filed by the State of Odisha to the present petition and, therefore, ....