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2022 (4) TMI 725 - HC - VAT and Sales TaxValidity of assessment order - sales of paper to manufacturing registered dealers against declarations in Form IA out of the paper purchased by furnishing declaration in Form 34 inside the State of Odisha - contravention of the 2nd proviso to Section 5A(a)(ii) of the Orissa Sales Tax Act, 1947 (OST Act) - non-consideration of Sections 6 and 7 read with Sections 4(1) of the OST Act - validity of orders of assessment passed under the Odisha Additional Sales Tax Act (OAST) for which no separate notice under Section 12(8) of the OST Act read with the OAST Act had been issued - validity of orders of assessment passed under the OAST Act leaving additional sales tax under Section 5(2)(A)(a)(ii) of the OST Act which did not form part of the gross turnover under the OST Act. HELD THAT:- In Lloyd Electric and Engineering Ltd. [2015 (9) TMI 370 - SUPREME COURT], the question was whether the Appellant Assessee is liable to pay central sales tax @ 2% on the inter-State sales for the period 1st April, 2009 to 17th June, 2009 or @ 1 % in view of the Industrial Policy of the State? The question was answered in favour of the Assessee and it was held that the Assessee would be entitled to concessional rate of CST @ 1%. In coming to that conclusion, it was held that the State Government was bound by the policy decision taken by the Council of Ministers and duly notified by the Department concerned, namely, the Department of Industries. It was held that "the State Government cannot speak into two voices". The impugned orders of the Tribunal for both years are accordingly set aside and the corresponding orders of the ACST are restored to file - Revision petition disposed off.
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