2022 (3) TMI 931

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.... of the Ld. Assistant Commissioner in applying Orissa Sales Tax @12% on the sale of huggies? ii. Whether the Tribunal was justified in upholding the finding of the Ld. Assistant Commissioner regarding claim of deduction of the trade discount while at the same time holding that "law permits such a deduction on account of trade discount and whether such finding is contradictory? iii. Whether in the facts and circumstances of the case, while the revenue had failed to discharge its burden by showing the details of the consignment alleged to be purchase suppression by making a cryptic reference to the same in the alleged fraud report and enhancing the turnover by Rs. 1,01,58,560.00 i.e., by 10 times, the tribunal was justified ....

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....ents'. Consequently, the Court is unable to agree with the contention of the Assessee that 'huggies' should be classified as 'Hosiery goods and Readymade garments'. Question (i) is therefore answered in favour of the Department and against the Assessee by holding that the Tribunal was justified in upholding the order of the ACST in this regard. 6. Question (ii) concerns the claim for deduction of trade discount. Reliance is placed by learned counsel for the Assessee on the decision of the Supreme Court of India in IFB Industries Ltd. v. State of Kerala AIR 2012 SC 1468, which supports the contention of the Assessee. 7. In fact, the Tribunal has in the impugned order accepted the plea of the Assessee but in the operative portion of the....