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TMI Blog2022 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... Cuttack (ACST) dismissing the Assessee's Sales Tax Appeal No.AA 375/DL/02-03 on the question of the tax demand but deleting the penalty of Rs.10,000/- imposed under Section 12 (8) of the Orissa Sales Tax Act, 1947 (OST Act). 2. While admitting this appeal by order dated 30th November, 2015 the following question of law was framed by this Court for consideration: "Whether in the facts and circumstances of the case the Tribunal is justified in holding that the D.I.C. had no authority in law to issue the eligibility certificate for expansion and or modernization with retrospective effect? 3. The background facts are that the Petitioner is carrying on business of a crushing unit at Boinda in Angul district. The Petitioner is a n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the above assessment order, the Assessee went in appeal to the ACST. While dismissing the appeal by an order dated 18th September, 2003 it was noted by the ACST that none appeared on the side of the Appellant. It was further noted that although there is a limitation on the production of stone chips and sales thereof as stipulated by the DIC, Angul, this was ignored by the Appellant. The Appellant ought to have waited till the requisite certificate for the enhanced capacity was obtained from the DIC. The subsequent certificate issued on 2nd September, 1997 had been issued relying on a notification dated 16th August, 1990 of the Finance Department, Government of Odisha but the said notification did not authorise the General Manager, DIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 6th December, 2006 of the CTO appears to deal with supplies made to the Railways. 11. However, as far as the impugned orders are concerned, it is plain that the Assessee claimed exemption on the strength of an earlier DIC certificate which did not authorise production beyond 2,70,187 cft. There is no power in the DIC to issue a certificate granting exemption retrospectively from an earlier date. Therefore, the certificate dated 2nd September, 1997 could not have possibly been used for calming exemption from payment of sales tax on the excess production year in the year in question i.e. 1994- 95. 12. The Court is not satisfied that the concurrent findings of the STO, the ACST and the Tribunal on this aspect suffer from any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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