TaxTMI 
TaxTMI 
2022 (4) TMI 5
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....the Tribunal set aside the two separate orders dated 16th May, 2000 passed by the Assistant Commissioner of Sales Tax, (ACST) Sambalpur Range, Sambalpur allowing the Assessee's Appeal Case Nos. AA.150 & 151(SA.I) of 98-99 for the said two years. It must be noted here that the ACST, i.e. the first Appellate Authority, had reversed the two assessment orders dated 13th May,1998 passed by the Sales Tax Officer, Sambalpur-1 Circle, Sambalpur (STO) under Section 12 (8) of the Orissa Sales Tax Act, 1947 (OST Act). 3. In the effect, the STO reopened the earlier assessment made under Section 12 (4) of the OST Act in respect of the each of the years by acting on the report of the Circle Inspector Sales Tax, (Circle IST) as well as the report of th....
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....in the circumstances of the case, the Tribunal is justified in law while allowing the second appeal preferred by the opposite party by quashing the order passed in first appeal without referring to the materials/documents/ evidence available on assessment record as well as the first appeal record basing on which the first appellate authority has applied the independent quasi judicial mind? F. WHETHER on the facts and in the circumstances of the case, the order of the Tribunal suffers from arbitrary exercise of power in reversing the finding recorded by the first appellate authority supported by cogent reason and based on evidence available on respective records, without referring to and/or enforcing production of such records of fo....
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.... was confronted with the said materials during the reassessment proceedings and it is only thereafter that the impugned reassessment order was framed. Consequently, as far as Question A is concerned, the Court is of the view that reopening the assessment cannot be said to be without jurisdiction. Question A is therefore answered in favour of the Department and against the Assessee. 8. As regards the certificate issued by the Railways showing separately the cost of ballast and the cost of transportation, Shri Kar learned counsel for the Petitioner Assessee refers to Section 5 (2) (A) (iii) of the OST Act which states that "The cost of outward freight or of delivery or the cost of installation for the purpose of sale or supply of goods by ....
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....ore, he submitted that the Assessee cannot take advantage of the said provision to exclude the transportation costs from the taxable turnover. 11. The above submissions have been considered. In order to examine whether the contract in question envisages supply of ballast and the transportation thereof as separate components, its wording has to be understood. It is seen that the First Appellate Authority examined in some detail the contract in question and found that it was one composite works contract which did not separately indicate the costs of supply of ballast and the transportation or delivery charges. This order by the First Appellate Authority was in favour of the Assessee in so far as it maintained that the entire works contract....