Case Law Details
Maa Santoshi Engineering Jaipatna Vs State of Odisha (Orissa High Court)
A. The question whether the Tribunal was legally justified to tax tyre, tube and flaps when sold along with tractor-trolley as a single unit to be taxed separately @ 12.5% [up to 31.03.2011] and 13.5% [after 01.04.2011] and tractor-trolley without tyre, tube and flaps will be sold @ 4% is answered in the positive, i.e., in favour of the opposite party-Revenue and against the petitioner-dealer.
B. The question whether the dispute being the rate of tax the confirmation of penalty by the Tribunal is correct in law is answered in the positive inasmuch as the penalty is imposed on the tax assessed invoking Section 42(5) of the OVAT Act, e., in favour of the opposite party-Revenue and against the petitioner-dealer.
C. The question whether the Tribunal was correct in confirming the imposition of maximum penalty by the assessing officer without taking into consideration the decisions relied on by the petitioner rendered in the case of Union of India Vrs. Rajasthan Spinning & Weaving Mills, (2010) 1 GSTR 66 (SC), which has been relied on by the Hon’ble Supreme Court in the case of Commissioner of Central Excise, Chandigarh Vrs. Pepsi Foods Ltd., 2010 (260) ELT 481 (SC), is answered in favour of opposite party-Revenue and against the opposite party.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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