2023 (6) TMI 639

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.... Respondent : S. K. Dwivedy ORDER Admit. 2. The following revised questions of law are framed for consideration by this Court: "(i) Whether on the facts and in the circumstances of the case, the surcharge under Section 5A of the Orissa Sales Tax Act, 1947 is to be levied after deducting the amount of entry tax paid by the dealer pursuant to the Orissa Entry Tax Act as decided by ....

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.... in view of the judgment of the Supreme Court of India in Commissioner of Commercial Taxes v. M/s. Bajaj Auto Ltd. AIR 2016 SC 5014. Consequently, question No.(i) above is answered in favour of the Department by holding that the surcharge under Section 5A of the OST Act is to be levied before deducting the entry tax paid by the dealer pursuant to the Orissa Entry Tax Act, 1999. 4. As a result t....