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2021 (8) TMI 887 - ORISSA HIGH COURTAssessment for liability of sales tax - assessment was set aside on the short ground that the law on works contract has undergone change and that unless there is a specific rule framed under Section 29 of the OST Act for assessment of works contract under the OST Act, there should be no assessment of liability of sales tax on works contract in terms of Section 5(2)(AA)(i) of the OST Act - HELD THAT:- The Court is of the view that the impugned notice dated 20th November, 2007 is unsustainable in law since it could have been issued only after complying with the specific directions issued in para 18 of the judgment dated 11th October, 2007. In other words, without framing the Rules as directed by the Court no fresh notice of hearing could have been issued. While setting aside the impugned notice dated 20th November, 2007 and permitting the Opposite Parties to issue a fresh notice of hearing in light of the Rules notified on 6th February, 2010, the Court permits the Petitioner to raise all defences it has both in relation to such reassessment as well as validity of the Rules - Petition disposed off.
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