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2022 (7) TMI 424 - HC - VAT and Sales TaxShifting of point of levy of Entry Tax - whether assessment order suffers vice of infirmity whereby the assessing authority has shifted the point of levy of entry tax, i.e. from manufacturer (karigar) to the point of selling, i.e. trader-petitioner - gross error of law in restoring the assessment order or not? - absence of service of notice in Form E30 prescribed under Rule 15B of the Odisha Entry Tax Rules accompanied with audit visit report in Form E27 by the assessing authority - assessment framed under Section 9C of the Odisha Entry Tax Act, 1999 can be held to be valid or not - HELD THAT:- Without the basic material on the basis of which the demand was raised under the OET Act provided to the Assessee, it cannot be expected that the Assessee would be able to meet the queries raised on the work done by the karigars. Consequently, neither the levy of entry tax nor the consequential penalty is sustainable in law. The questions framed by this Court are answered in favour of the Assessee and against the Department by holding that the Tribunal erred in restoring the assessment order and further that in the absence of service of notice in Form E-30 in terms of Rule 15B of the OET Rules accompanied by the AVR in Form E27, the assessment framed under Section 9C of the OET Act is not valid. The revision petition is disposed of.
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