2017 (7) TMI 1448 - SCH - VAT and Sales Tax

Concessional rate of entry tax - Section 9C of the Orissa Entry Tax Act 1999 - petitioner is engaged in business of generation of electricity and distribution thereof in the State of Odisha - whether generation of electricity is a manufacturing activity - It was held by Orissa High Court that petitioner is entitled to avail concessional rate of entry tax on coal in terms of Rule 3(4) of the OET Rules - HELD THAT - There are no legal and valid ground for interference. The Special Leave Petition is dismissed.

Summary

The Supreme Court of India, in 2017, dismissed the Special Leave Petition as no legal grounds were found for interference. Contempt proceedings against Mr. A.C. Nayak were directed to be closed.