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2015 (8) TMI 1560 - HC - VAT and Sales TaxLevy of Entry tax - procurement of 66393.87 mts of boulder from the petitioners own leased quarry and the purchase of boulder by the petitioner of 250977.78 mts from one M/s. Start Trading Pvt. Ltd. - whether boulder was not a schedule goods under the Orissa Entry Tax Act, 1999? - HELD THAT:- The second proceeding under Section 10 of the O.E.T. Act under Anenxure-3 to the writ application was merely based upon the audit conducted by the Auditor General which once again raised the issue as to whether boulder was a mineral or not. This turn- over and the period was covered by the earlier order dated 26.02.2011 passed under Section 10 of the O.E.T. Act under Anenxure-1 and consequently having attained finality and no challenge having been made to the same, remains final and binding on all parties. The opposite party had no jurisdiction in this matter to initiate a fresh proceeding under Section 10 of the O.E.T Act, resulting in passing of the order dated 31.07.2012 under Annexure-3 - there are no hesitation in directing quashing of Anenxure-3 - application disposed off.
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