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1958 (4) TMI 98 - SC - VAT and Sales TaxWhether, in the circumstances of this case, the respondents can be made liable under either sub-section (1) or sub-section (2) of section 4 of Orissa Sales Tax Act? Whether the notification has appointed a date as a result of which liability to pay tax under the sub-section arises? Held that:- Appeal allowed in part. The fact that under sub-section (1) liability is made to arise on the turnover of the year immediately preceding the commencement of the Act, to my mind, shows that it was contemplated that the date under sub-section (1) would be fixed soon after the Act commenced. That would indicate that the intention was that both sub-sections (1) and (2) of section 4 would begin to operate at the same time. It was not contemplated that any question of liability under sub-section (2) would arise before such a question under sub-section (1) arose. I would, therefore, hold that in the present case the appellants are not entitled to levy any tax on the respondents under sub-section (2). The decree, in so far as it sets aside the assessments for the quarters ending on June 30, 1950, September 30, 1950, and December 31, 1950, is upheld, but the decree, in so far as it sets aside the assessments for the quarters ending on September 30, 1949, and December 31, 1949, is reversed and the orders of assessment of the Sales Tax Authorities are restored.
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