9911796707
TMI Blog2009 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... patching the said goods from various refineries like Jamnagar Refinery, Vizag Refinery and Chennai Refinery to Haldia Port, West Bengal. Since, big ocean tankers cannot be sent to the Haldia Port, West Bengal, the entire load of SKO and HSD which are carried by the Big Ocean Tankers are unloaded in the appellant-corporation's Terminal at Paradeep Port, Orissa. Out of the said stock a certain portion of the goods is used for local sales inside the State of Orissa and sales tax under the Orissa Sales Tax Act, 1947 is paid. The remaining portion is moved to Haldia Port in West Bengal by way of small tanker vessels on "stock transfer" basis. During the assessment year 2001-02, the appellant-corporation moved HSD and SKO from Paradeep Port, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment. Vide order dated February 19, 2007, the assessing authority passed reassessment order rejecting the request for adjournment made by the representative of the appellant-corporation. The assessing authority held that the entire transaction in relation to the movement of goods from appellant-corporation's Terminal at Paradeep Port, Orissa to Haldia Port, West Bengal, amounted to inter-State sale(s). Suffice it to state that against the reopening of assessment, the appellant-corporation moved the High Court in Writ Petition (C) No. 3691 of 2007 Reported as Indian Oil Corporation Limited v. State of Orissa [2008] 15 VST 497 (Orissa) seeking. to challenge the reopening of assessment by the assessing authority raising additional tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have reopened the assessment in invoking rule 10 and rule 12(8) of the Central Sales Tax (Orissa) Rules in relation to transactions for which form F was furnished. Further, the High Court has failed to consider the challenge to the order of reassessment by the appellant- corporation on the ground that it was a case of change of opinion. Lastly, we find merit in the contention advanced on behalf of the appellant-corporation that looking to the magnitude of the matter including the demand the assessing authority ought to have given more time to the appellant-corporation for producing the relevant documents. In this case the impugned order of reassessment dated February 19, 2007 is virtually an ex parte order. In the aforestated circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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