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2010 (3) TMI 1010

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.... sales. A little background of the case is necessary before dealing with the question raised before us. The petitioner, admittedly by way of public auction sold some of the DEPBs to some registered and unregistered dealers and the auction purchasers were claimed to have come from outside the State of Orissa. As the petitioner had been exporting aluminium through Visakhapatnam Port in Andhra Pradesh, against those exports the petitioner got some import duty entitlement under the DEPB Scheme, the assessing authorities in Andhra Pradesh issued show-cause notice proposing to levy tax under the Andhra Pradesh General Sales Tax Act, 1957 on the transactions relating to transfer of the DEPB licences on the ground that such licences were register....

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....ave no relevance and need to be set aside and accordingly set aside the order of the Tribunal. The learned counsel for the petitioner submits that basing upon the order of the Andhra Pradesh Sales Tax Tribunal, the notice under rule 80 of the OST Rules vide annexure 6 was issued. There is no recording as required under rule 80 that the order passed by the Sales Tax Officer is in any manner prejudicial to the interest of the Revenue and as such the notice is liable to be quashed. The fact remains that the petitioner has given show-cause reply to the aforesaid notice and ultimately the assessment order under annexure 9 was passed, which was also confirmed by the revisional authority under annexure 1. The petitioner, therefore, challenges th....

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.... emerges after the apex court set aside the observation of the Andhra Pradesh Sales Tax Tribunal, in the case of National Aluminium [2008] 14 VST 351 (SC). The order of assessing authority as well as the revisional authority which were totally based upon the observation of the Andhra Pradesh Sales Tax Tribunal, cannot be allowed to sustain. Accordingly, we set aside the order dated March 20, 2007 passed by the Assistant Commissioner of Commercial Taxes, Puri Range, Bhubaneswar under annexure 9 and the order dated June 11, 2007 passed by the Commissioner of Sales Tax, Orissa in suo motu Revision Case No. SU-01/07-08 for the assessment year 2000-01 under annexure 1 and direct the revisional authority, i.e., Joint Commissioner of Commercial T....