REGENT COMPUTRONICS PVT. LTD.

Dhabaleswar Traders Rajastreet Appellant

V/S

STATE OF ODISHA Respondents

Referred Judgements :-

TAYLOR VRS. TAILOR [REFERRED TO]
COOKE VS. CHARLES A VOGELER CO. [REFERRED TO]
CANADIAN EAGLE OIL CO. VS. KING [REFERRED TO]
INLAND COMMRS. VS. ROSS AND COULTER,RE BLADNOCH DISTILLERY CO. [REFERRED TO]
CIT VS. GREAVES COTTON AND CO. LTD. [REFERRED TO]
KARNANI PROPERTIES LTD. VS. CIT [REFERRED TO]
RAMESHWAR PRASAD BAGLA VS. CIT [REFERRED TO]
KESHAVJI RAVJI AND CO. VS. CIT [REFERRED TO]
K. RAVINDRANATHAN NAIR VS. CIT [REFERRED TO]
V.M. MOHAN VS. PRABHA RAJAN DWARKA [REFERRED TO]
NATIONAL ALUMINUM CO. LTD. VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
NAZIR AHMED VS. KING EMPEROR [REFERRED TO]
RARUHA SINGH VS. ACHAL SINGH [REFERRED TO]
J K COTTON SPINNING AND WEAVING VS. STATE OF UTTAR PRADESH [REFERRED TO]
STATE OF UTTAR PRADESH VS. SINGHARA SINGH [REFERRED TO]
A K KRAIPAK VS. UNION OF INDIA [REFERRED TO]
UNION OF INDIA STATE OF UTTAR PRADESH VS. MOHAN LAL KAPOOR:K N MISRA [REFERRED TO]
KHEMKA AND COMPANY AGENCIES PVT LIMITED STATE OF MYSORE VS. STATE OF MAHARASHTRA: GULDAS NARASAPPA THIMMAIAH OIL MILLS [REFERRED TO]
UMA CHARAN VS. STATE OF MADHYA PRADESH [REFERRED TO]
K L TRIPATHI VS. STATE BANK OF INDIA [REFERRED TO]
MOHAMMAD ALI KHAN VS. COMMISSIONER OF WEALTH TAX NEW DELHI [REFERRED TO]
BABU VERGHESE VS. BAR COUNCIL OF KERALA [REFERRED TO]
ORISSA STATE WAREHOUSING CORPORATION VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
CHANDRA KISHORE JHA VS. MAHAVIR PRASAD [REFERRED TO]
KUMAON MANDAL VIKAS NIGAM LIMITED VS. GIRJA SHANKAR PANT [REFERRED TO]
DHANANJAYA REDDY VS. STATE OF KARNATAKA [REFERRED TO]
HERO VINOTH VS. SESHAMMAL [REFERRED TO]
GUJARAT URJA VIKASH NIGAM LTD VS. ESSAR POWER LTD [REFERRED TO]
RAMDEEN MAYURYA VS. STATE OF U P [REFERRED TO]
KRANTI ASSOCIATES PVT LTD VS. SH MASOOD AHMED KHAN [REFERRED TO]
AGARWAL OIL REFINERY CORPORATION VS. COMMISSIONER OF TRADE TAX [REFERRED TO]
COMMISSIONER OF SALES TAX, U. P. VS. KUMAON TRACTORS [REFERRED TO]
PATITAPABANA BASTRALAYA VS. THE SALES TAX OFFICER [REFERRED TO]
ZUARI CEMENT LTD. VS. REGIONAL DIRECTOR E.S.I.C. HYDERABAD AND ORS. [REFERRED TO]
SUBASH CHANDRA NAYAK VS. UNION OF INDIA AND OTHERS [REFERRED TO]
SANTOSH KUMAR PAIKRAY VS. STATE OF ODISHA [REFERRED TO]
NARESHBHAI BHAGUBHAI VS. UNION OF INDIA [REFERRED TO]
NATIONAL ALUMINIUM COMPANY LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL [REFERRED TO]
RUDRA PRASAD SARANGI VS. STATE OF ORISSA [REFERRED TO]

JUDGEMENT

(1.) M/s. Dhabaleswar Traders, a partnership firm, has approached this Court invoking provisions of Sec. 80 of the Odisha Value Added Tax Act, 2004, assailing the Order dtd. 11/5/2017 passed by the Odisha Sales Tax Tribunal in Second Appeal bearing No. 80 (V) of 2016-17 partly allowing the appeal filed by the dealer-petitioner against the Order dtd. 22/4/2016 passed by the Additional Commissioner of Sales Tax (Appeal), South Zone, Berhampur in the first appeal bearing No. AA(VAT) 41 of 2015-16 arising out of Assessment framed vide Order dtd. 19/8/2015 under Sec. 43 of said Act, 2004 read with Rule 50 of the Odisha Value Added Tax Rules, 2005 by the Joint Commissioner of Sales Tax, Ganjam Range, Berhampur pertaining to the tax periods from 1/3/2009 to 31/3/2012.

(2.) The assessee-petitioner being a registered dealer under the Odisha Value Added Tax Act, 2004 (for short referred to as 'OVAT Act'), carries on its business in edible oil, pulses, dal, sugar, coconut oil, vanaspati ghee and wheat on wholesale-cum-retail basis. On the allegations contained in the Fraud Case Report bearing No.12/2011-12 submitted by the Assistant Commissioner of Sales Tax, Enforcement Range, Berhampur, proceeding for assessment under Sec. 43 of the OVAT Act was initiated. Consequent upon participation of the dealer in the said proceeding and furnishing explanation(s) in respect of the objection/allegation, the Joint Commissioner of Sales Tax, Ganjam Range, Berhampur (for brevity referred to as 'Assessing Authority') passed Assessment Order dtd. 19/8/2015 by raising demand to the tune of Rs.1,57,878.00 comprising tax of Rs.52,626.00 and penalty of Rs.1,05,252.00 imposed under Sec. 43(2).

(3.) Still aggrieved, the petitioner-dealer, with a prayer to set aside the Order-in-Second Appeal dtd. 11/5/2017 (Annexure-3) moved this Court by way of instant revision under Sec. 80 of the OVAT Act, and posited the following questions of law:

Click here to view full judgment.

DHABALESWAR TRADERS RAJASTREET Vs. STATE OF ODISHA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address