2023 (1) TMI 247

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....of law is framed for consideration by this Court: "Whether the assessment under Section 43 of the Orissa Value Added Tax Act, 2004 (OVAT Act) requires to be set aside in light of the judgment of this Court in Indure Limited v. Commissioner of Sales Tax [2006] 148 STC 61 (Orissa) ? 4. The present revision petition arises from an order dated 26th February, 2021 passed by the Orissa Sales Tax Tribunal, Cuttack in dismissing the dealer's S.A. No.122(V) of 2019 for the period 1st April, 2012 to 31st March, 2014. 5. In effect the Tribunal affirmed an order dated 29th April, 2019 passed by the Joint Commissioner of Sales Tax (Appeals), Cuttack (JCST) setting aside the assessment order passed by the Additional Sales Tax Officer, Kendrapara Circ....

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....07. She has to form her own opinion whether the objection raised by AG (Audit) is correct or not. If she is satisfied with the AG objection, she has to record it in the order sheet before reopening of the case. Further the dealer was earlier assessed by the Asst. Commissioner of Sales Tax, Kendrapara Circle, Kendrapara on dated 02.12.2015 U/s. 42(4) of the OVAT Act, 2004 for the tax period 01.04.2012 to 31.03.2014 and again on the basis of objection of AG (Audit), reassessment cannot be made under the same Act and for the same period. The A.O. has to reopen the case for assessment of tax on escaped turnover/underassessment u/s. 43 of the OVAT Act, 2004. Further there is no post of Addl. Sales Tax Officer U/s. 3 of the OVAT Act, 2004 read wi....