Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 460 - HC - VAT and Sales TaxLevy of VAT - sale of textile - Orissa Value Added Tax Act, 2004 (OVAT Act) - basis for the impugned assessment order is that by virtue of an amendment to the schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (ADE Act), Additional Excise Duty (AED) on textiles was ‘exempted’ - HELD THAT:- It was perhaps not brought to the notice of the assessing authority that by a separate clarification dated 3rd May 2006 issued by the Department of Revenue, Ministry of Finance, Government of India, it was clarified that the AED would continue to be leviable on goods described in column (3) of the First Schedule to the ADE Act although the rate had become ‘0%’. Since the very basis of the impugned assessment order stands removed by virtue of the clarification issued by the Central Government on 3rd May, 2006, the impugned assessment order is unsustainable in law and is hereby set aside. Petition allowed.
|