GLAMOUR, CUTTACK Vs. STATE OF ORISSA

JUDGEMENT

(1.) This revision petition arises from an order dtd. 6/7/2012 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal) dismissing the SA No.78(ET) of 2009-10 filed by the Assessee against an order dtd. 14/1/2009 passed by the Assistant Commissioner of Sales Tax (Appeal), Cuttack (ACST) confirming an entry tax (ET) demand of Rs.4,45,596.00 raised by the Sales Tax Officer (STO) under Sec. 7 of the Orissa Entry Tax Act, 1999 (OET Act) for the Assessment Year (AY) 2004-05.

(2.) The background facts are that the Assessee is a registered dealer, dealing in ready-made garments, hosiery cloth and 'Aluminum extrusion'. For the AY in question, the STO determined the gross turnover (GTO) of the dealer at Rs.2,57,32,641..00 He then took up the ET liability of the dealer and held that the dealer was required to pay ET of Rs.4,45,696.00. After the appeal of the dealer was dismissed by the ACST, he approached the Tribunal.

(3.) By the impugned order, the Tribunal decided the appeal ex parte. Nevertheless, on merits the Tribunal held that the entry in Part-I Schedule of the OET Act, which reads "Sheets, rods etc. of non-ferrous metal including Aluminum" would cover Aluminum extrusion as well and, therefore, they were amenable to tax @ 1%. The contention of the Assessee that Aluminum extrusions are not Scheduled goods and no ET was payable on the goods imported and not manufactured within the State of Odisha was not accepted by the Tribunal.