TMI Blog2023 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... on whether such objection by the AG (Audit) was correct or not. There was no recording by the Addl. STO about being satisfied independently then there was escapement of taxable turnover. The legal position in this regard has been explained by this Court in INDURE LIMITED VERSUS COMMISSIONER OF SALES TAX, CUTTACK, ORISSA AND OTHERS [ 2006 (7) TMI 572 - ORISSA HIGH COURT ] where it has been held that an objective opinion has to be formed by the STO and that he cannot totally abdicate or surrender his discretion to the objection of the audit party by mechanically reopening assessment under Section 12(A) as has been done in this case. It may be noticed here that the above observation was made in the context of Section 12(8) of the OST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer s S.A. No.122(V) of 2019 for the period 1 st April, 2012 to 31st March, 2014. 5. In effect the Tribunal affirmed an order dated 29th April, 2019 passed by the Joint Commissioner of Sales Tax (Appeals), Cuttack (JCST) setting aside the assessment order passed by the Additional Sales Tax Officer, Kendrapara Circle, Kendrapara under Section 42 of the OVAT Act. 6. The dealer is engaged in manufacturing of ground nut oil and de oiled cake using raw groundnuts. The original assessment was completed under Section 42(4) of the OVAT Act for the aforementioned period raising a demand of Rs.2120.00 towards tax and penalty. The Assessing Officer (AO) did not calculate any VAT on sale of de-oiled cake because it was exempted from VAT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and again on the basis of objection of AG (Audit), reassessment cannot be made under the same Act and for the same period. The A.O. has to reopen the case for assessment of tax on escaped turnover/underassessment u/s. 43 of the OVAT Act, 2004. Further there is no post of Addl. Sales Tax Officer U/s. 3 of the OVAT Act, 2004 read with Rule-3 of the OVAT Rules, 2005. The A.O. has to pass assessment order in the capacity of Sales Tax Officer . 8. However, instead of quashing the reassessment order, the JCST choose to remit the matter to the AO for a fresh hearing and a decision. It is this order that has been affirmed in the further appeal filed by the dealer in the Tribunal. 9. This Court has heard the submissions of Mr. Jagabandhu Saho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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