1995 (9) TMI 358 - HC - VAT and Sales Tax

Summary

The High Court of Orissa directed the petitioner to pay Rs. 3.25 lakhs by October 10, 1995, to stay the realization of the balance tax amount pending the disposal of the reference by the Sales Tax Tribunal. The dispute involved taxability of supply of articles to contractors on a cost recovery basis. The Tribunal had upheld the levy of tax, but the petitioner claimed there was evidence of tax payment at the first point of sale. The Court did not express an opinion on the acceptability of the petitioner's stand but granted the stay based on the amount already paid. The writ application was disposed of accordingly. (Citation: 1995 (9) TMI 358 - ORISSA HIGH COURT)