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2022 (8) TMI 253 - HC - VAT and Sales TaxLevy of Entry Tax - Tobacco and Tobacco products - non-inclusion of Bidi as a manufactured finished product in the schedule of the Orissa Entry Tax Act - whether the same constitutes casus omissus on the part of the legislature and for this reason the impugned second appeal order is liable to be set aside? - express language of Entry 16 in Part 1 of Orissa Entry Tax Act which dealt with Tobacco and Tobacco products which were genus and species of tobacco and not different manufactured commodity like Bidi, Gudakhu, Cigarette, Pan Masala Zarda etc. - HELD THAT:- Although learned counsel for the Petitioner sought to contend that under Entry 31 ‘cigarette and lighter’ is a separate item and therefore unless there is a separate entry for ‘bidi’ it would not be amenable to entry tax in terms of the OET Act, the Court is unable to agree with the above contention. The expression ‘tobacco and tobacco products’ is wide enough to include ‘bidi’ and therefore, the Tribunal has not committed any legal error in coming to the conclusion. The questions framed are accordingly answered in favour of the Department and against the Assessee - The revision petition is dismissed.
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