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HC upheld reopening of computation of surcharge for earlier periods based on binding judgment
Case Law Details
- Case Name
- Sky Automobiles Vs Deputy Commissioner of Commercial Tax (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Orissa High Court
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Sky Automobiles Vs Deputy Commissioner of Commercial Tax (Orissa High Court)
Conclusion: AO was justified to reopen the computation of surcharge for the periods 2000-01, 2001-02 and 2002-03 as re-computing the tax payable to give effect to the judgment of the Supreme Court, which the authorities were bound to do, could not be termed illegal.
Held: Assessee, a registered dealer under the OST Act, was assessed by the Sales Tax Officer (STO) under Section 12(4) of the OST Act to Rs.4,98,533/-. In computing the surcharge under Section 5-A of the OST Act, the amount of entry tax payable under ...
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