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2010 (3) TMI 1009 - HC - VAT and Sales TaxWhether the petitioner's industrial unit was eligible to avail of the incentives of deferred payment of sales tax? Held that:- As the petitioner's unit started its actual commercial production and sale of finished products only from January 20, 2000, as certified by the Director of Industries, Orissa, there was no scope for the assessing officer to interpret the same and hold otherwise, while disallowing the incentive of deferment of sales tax. The original orders of assessment for the years 2000-01 to 2003-04, granting deferment of sales tax having stood confirmed in appeals, reassessment was not permissible in law. An assessment order gets merged with the appellate order by operation of the doctrine of merger. If the assessing officer initiates proceeding under section 12(8) of the CST (O) Rules in respect of an assessment which has merged with the appellate order, it would be without jurisdiction.
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