TaxTMI 
TaxTMI 
2023 (4) TMI 256
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....sed by the learned Odisha Sales Tax Tribunal, Cuttack in Appeal S.A. Nos.181, 1439 and 2936 of 2004-05 directed against Order dated 30.06.2004 of the Assistant Commissioner of Sales Tax, Koraput Range, Jeypore in Appeal No.AA (KO-II) 321/2003-04 in connection with Assessment framed under Section 12(4) of the aforesaid Act, 1947 by the Sales Tax Officer, Koraput-II Circle, Rayagada on 17.12.2003 pertaining to the year 2002-03. 4. With a prayer to set aside the Order of the learned Odisha Sales Tax Tribunal, the petitioner has raised the following questions of law for consideration: " A. Whether on the facts and in the circumstances of the case, the order of the Tribunal is perverse and erroneous? B. Whether on the facts ....
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....ecifications at Rayagada station depot including all costs of materials, loading, unloading handling, transportation, royalty, octroi, sales tax and other taxes imposed by Central Govt./State Govt. and other local bodies including all other incidental charges with all lead, lift, etc. complete and crossing of railway lines as per instructions of railway representative. Similar agreement is also executed for supply of ballast in respect of Sambalpur Division of Railways. The assessing authority levied tax @ 12% treating supply of ballast to be goods not specified elsewhere in the schedule of taxable goods. However, he has allowed deduction towards loading charges ascertaining the same to be post-sale service rendered by the dealer. 6. Agg....
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....ich are payable by the purchaser to the appellant as consideration for the sale. Hence, those are part of the sale price." 7. Being unsuccessful in the appeal, the petitioner carried the matter before the Sales Tax Tribunal under Section 23(3) of the OST Act, questioning the factual error in the observation of the first appellate authority and cited legal infirmity in such conclusion arrived in the appeal. The learned Tribunal framed the following question: "5. The only point for consideration in these appeals is that: 'whether the findings arrived at by the learned ACST, Koraput Range, Jeypore in enhancing the demand by not allowing the deduction claimed towards transportation charges, etc. and levying 12% tax on the s....
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....ra Prasad Kar, learned counsel appearing for the petitioner submitted that the commodities, ballast and chips, fall within the meaning of Entry 117- "Ores and Minerals"- of the schedule of goods subject to sales tax @4% and the transportation charges including the incidental charges was to be deducted from the taxable turnover as they are separately charged. He contended that such charges being post sale event, would not form part of "sale price" as defined under Section 2(h) and thereby eligible for deduction in terms of Section 5(2)(A)(a)(iii) of the OST Act. 10. In support of his contention, Mr. Rudra Prasad Kar placed reliance on the decision of this Court rendered in the case of State of Odisha Vrs. D.K. Construction, 2017 SCC OnLin....