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2022 (3) TMI 1251 - ORISSA HIGH COURTRealization of tax under Rule-94 of the Orissa Sales Tax Rules (OST Rules) - levy of tax the second time - suppression on the part of petitioner - HELD THAT:- In the present case, the transporter has already admittedly paid tax at the check post under Rule 94 of the OST Rules. There is no reason why the said payment of tax should not have been given credit for while determining the tax payable by the Dealer. There is merit in the contention that the same transaction cannot by subject to sales tax twice over, one at the hands of the transporter and another at the hands of the Dealer - In that view of the matter, the enhancement of the taxable turnover of the Assessee-Dealer in the manner it has been done by the STO in the Assessment Order dated 15th November, 1995 cannot be sustained - the question is answered in the negative, i.e. in favour of the Petitioner-Assessee and against the Department by holding that the same transactions covered by the two consignment notes in question cannot be treated as suppression on the part of the Dealer and cannot be taxed twice over. Threshold monetary limit involved - Whether the rate of sales tax in respect of sale of Hosiery woolen garments is exigible to tax at the rate of 12% under Entry-103 of the taxable list or under Entry-22 of the taxable list? - HELD THAT:- It is seen that the amount involved is not substantial. Consequently, leaving the question open for decision in some other appropriate case, the Court declines to answer it in the present revision petition. The revision petition is disposed of.
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