TMI Blog2021 (8) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... ect tax, the burden of which is passed on to the consumer. Where additional sales tax had not been collected by the dealer during the period in question, he would be in no position to pass on the burden, if it sought to be enforced subsequently i.e. even after the Ordinance stands withdrawn. Perhaps for the said reason, the Government took a conscious decision not to enforce the collection of additional sales tax, if it had not already been collected by the dealer. This appears to be a salutary move which would be consistent with the intention of not burdening the common people of Odisha. The Court is unable to agree with the view expressed by the Tribunal that notwithstanding the clarification of the Government, the Ordinance in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period during which the Ordinance was in force, and tax was not collected by the dealer, would it still be enforced? Clarifying the position, the Under Secretary to the Government of Orissa in the Finance Department wrote a letter to the Commissioner of Commercial Taxes, Orissa on 16th October 1996, which reads as under: I am directed to invite a kind reference to your letter No.4101/CT., Dated 19.2.1996 on the above noted subject and to say that after careful consideration, Government have been pleased to decide not to refund the Additional Sales Tax, if any, collected and paid by a dealer voluntarily and not to enforce the collection of Additional Sales Tax from the dealer for the period from 30.5.95 to 21.6.95 during the period th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Sales tax is an indirect tax, the burden of which is passed on to the consumer. Where additional sales tax had not been collected by the dealer during the period in question, he would be in no position to pass on the burden, if it sought to be enforced subsequently i.e. even after the Ordinance stands withdrawn. Perhaps for the said reason, the Government took a conscious decision not to enforce the collection of additional sales tax, if it had not already been collected by the dealer. This appears to be a salutary move which would be consistent with the intention of not burdening the common people of Odisha. The instructions would certainly bind on the Government itself. It is impermissible for the Government to contend that it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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