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2021 (8) TMI 1012 - HC - VAT and Sales TaxLevy of sales tax - sale of oil exempted under the provisions of the Orissa Sales Tax Act - applicability of fourth proviso to Section 5(1) of the Orissa Sales Tax Act - sale of containers of exempted goods u/s6 of the said Act - rate of Tax in respect of container when sold with exempted goods u/s 6 of the O.S.T. Act - HELD THAT:- The Court finds that the AO erroneously observed that “the dealer should have shown the sale price of such container separately and should have also paid the tax. However, the fact remains that the tins in which the exempted oil were sold was not shown separately.” The AO himself noted that the sale price of said containers was not to be found in the invoices. Consequently, there was no question of presuming the sale of the tin containers and requiring the Petitioner to be taxed thereon. The tin containers are exempt from payment of sales tax in terms of the 4th proviso to Section 5 (1) of the OST Act - the 4th proviso to Section 5 (1) of the OST Act is applicable to the sale of tin in which exempt oil was sold and the containers were not separately sold - nil rate of tax would apply to the sale of tin containers. Revision petition allowed.
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