2022 (12) TMI 460

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....etition is to an assessment order dated 19th June 2012 passed by the Deputy Commissioner of Sales Tax, Balasore Circle, Balasore for the period 1st October 2006 to 30th September 2007 holding that the taxable turnover of the Petitioner-Dealer on sale of textile was subject to value added tax under the Orissa Value Added Tax Act, 2004 (OVAT Act). 2. The basis for the impugned assessment order is t....

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....nable to AED and it was asserted that "the Central Government retains the right to levy AED on these items in future, if so decided". The net effect of the above clarification was that textiles fabrics are not 'exempted' from AED under the ADE Act during the period in question i.e., 1st October 2006 to 30th September, 2007. As a result, textile fabrics would not be amenable to VAT in terms of Expl....