2022 (12) TMI 1394

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....ons have been urged by the Assessee-Dealer in the present revision petition arising from an order dated 29th January, 2015 passed by the Orissa Sales Tax Tribunal (Tribunal) in S.A. No.215 (ET)/2013-14 filed by the Petitioner for the period 1st April, 2008 to 30th September, 2011. The said questions read as under: "(i) Whether levy under Section 3 of the Odisha Entry Tax Act, 1999 is attracted o....

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.... by the Dealer-Assessee to waive payment of Entry Tax. 4. The Court notes that under Section 10 (2) of the OET Act, there is an element of discretion in the Assessing Authority to levy penalty where the escapement or under assessment of tax "is without any reasonable cause." Since the Court is satisfied that the non-payment of Entry Tax on imported goods by the Petitioner, cannot be said to be wi....