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2021 (10) TMI 294 - HC - VAT and Sales TaxValidity of assessment order - computation of surcharge - calculation was done before setting off of the entry tax against the OST payable - HELD THAT:- After the decision of the Supreme Court in COMMISSIONER OF COMMERCIAL TAXES & OTHERS VERSUS M/S BAJAJ AUTO LTD. & ANOTHER [2016 (11) TMI 31 - SUPREME COURT], whereby it was held that surcharge is payable on the amount of the tax due under the OST Act before adjustment of the tax paid under the Entry Tax Act, the impugned order dated 20th February, 2017 was passed re-computing the surcharge payable in terms of the said judgment. It was re-computed as ₹ 17,00,448/- and together with interest ₹ 18,63,971/-. The total amount payable was determined for the year 2002-03 as ₹ 35,64,419/-. A demand of that date under Section 13(6) of the OST Act was also raised. In identical circumstances, this Court has in M/S. NEELAM MOTORS VERSUS DEPUTY COMMISSIONER OF SALES TAX, CT & GST CIRCLE, BALASORE AND ANOTHER [2021 (9) TMI 205 - ORISSA HIGH COURT] quashed similar orders of re-computation of surcharge and the corresponding demand particularly when the orders pertaining to an Assessee were not challenged by the Department before the Supreme Court. In the said order this Court has held that the order in M/S. BAJAJ AUTO LTD. VERSUS THE DEPUTY COMMISSIONER OF SALES TAX, SAMBALPUR-II CIRCLE AND ANOTHER [2021 (3) TMI 1265 - ORISSA HIGH COURT] is inapplicable as the factual position there was different. Demand set aside - petition disposed off.
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