1998 (8) TMI 526 - SC - VAT and Sales Tax

Validity of section 5-A of the Orissa Sales Tax Act 1947 which imposes a surcharge on the total amount of sales tax payable by a dealer challenged Held that - Papers shall be placed before the honourable the Chief Justice for appropriate directions.

Summary

The Supreme Court referred the appeals challenging the validity of section 5-A of the Orissa Sales Tax Act, 1947, for hearing by a larger Bench due to conflicting views on the nature of the surcharge imposed. The judgment in question upheld a similar provision as part of sales tax, but the appellants argued it was not within the competence of the State Legislature based on previous judgments. The case was referred to the Chief Justice for further directions.