Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1992 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (10) TMI 237 - SC - VAT and Sales TaxWhether the levy of additional tax under the Additional Sales Tax Act as amended by the Additional Sales Tax (Amendment) Act, 1979, is a single point levy or a multi-point levy? Held that:- Appeal dismissed. There being no legal or constitutional bar for a combination of single point levy and a multi-point levy and levying of additional tax, there is no infirmity or constitutional inhibition which would invalidate the impugned Validation Act. All the assessment and collection provisions under the principal Act and the Rules framed thereunder are attracted and would apply for the assessment and collection of the additional tax as well. The notification issued under section 17 of the principal Act delegating the powers of the Commissioner therefore would automatically apply in so far as the officers authorised to assess and collect are concerned. There was no need for a further delegation of power in respect of the Orissa Additional Sales Tax Act are concerned. The point raised by the learned counsel in this connection is, therefore, devoid of any merit.
|