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2023 (9) TMI 512 - HC - VAT and Sales TaxLevy of tax - freight charged separately from the buyer would fall part of the sale price or not - activity of transportation is an activity of service or not - freight charges collected separately as the carrier of the goods - Appellate Authority can exercise the power under Section 47 of the VAT Act, while taking Suo Moto Revision of the Appellate order under Section 3A of the VAT Act while passing the impugned order or not - HELD THAT:- Few substantial questions of law No.1, 2 & 3 were answered by Orissa High Court in the case of M/s Utkal Moulders [2021 (4) TMI 84 - ORISSA HIGH COURT ], where it was held that the freight shown in the sale bill separately is part of the sale price. It is held that the Petitioner is entitled to claim deduction of the freight charges from the taxable sales turnover. Other substantial questions of law are squarely covered and answered in the decision of Goldie Glass Industries [ 2017 (8) TMI 1451 - MADHYA PRADESH HIGH COURT] where it was held that Section 3A was inserted in the Statute to provide for appointment of Appellate Authority by the State Government not below the rank of Deputy Commissioner of Commercial Tax. It is further clear from Sections 46 and 47 that from the order of Dy. Commissioner of Commercial Tax (Appeal), no further appeal or revision lies. In other words, the order passed by the Dy. Commissioner of Commercial Tax (Appeal) is final and is not amenable to suo-motu revisional powers conferred by Section 47 of the Act. All the five substantial questions of law are answered in favour of the petitioner/assessee - petition disposed off.
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