Chemflo Industries Pvt. Ltd. Vs KMC Construction Ltd. and another (Orissa High Court) Petitioner submits, impugned is order dated 13th March, 2015 passed on the interlocutory application of his client made in arbitration petition (ARBP no. 122 of 2013), of purported challenge of opposite parties to award dated 29th January, 2011. He submits, by the […]
Question that arises here for consideration is whether interest granted on award against claim nos.1 and 5 was grant of interest upon interest and barred by the Act of 1978.
Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to Sale as envisaged by Section 2(g)(iv) of the OST Act.
This Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.
Issue a writ in the nature of mandamus or issue any appropriate writ declaring that the interest under Section 50(1) is to be levied on the payment of tax by electronic cash ledger and not electronic credit ledger
Held that Chuni which is the by-product of Dal, it is one of the 16 ingredients into the making of cattle feed, and it is not the same thing as cattle feed. Chuni is not Cattle feed and therefore not amenable to Orissa Entry Tax Act, 1999.
Held that distinct commercial product Robinson Barley and Purity Barley cannot be classified as cereal. Hence taxable under residual entry @12% under Orissa Sales Tax Act, 1947.
Orissa Stevedores Ltd. Vs Union of India (Orissa High Court) In view of submission made by the learned Senior Counsel that since all the bank accounts have been seized and the Petitioner is unable to operate, it is not possible to deposit the entire admitted interest at one go. Therefore, he prayed for lifting forthwith […]
Patel Brothers & Co Vs State of Odisha (Orissa High Court) Admittedly, the Petitioner Assessee is a manufacturer of Bidis. The short question is whether it is included within the entry Tobacco and Tobacco products in item 16 of the Schedule under the Orissa Entry Tax Act (OET Act). Learned counsel for the Petitioner seeks […]
Maharshi Steel Industries Vs Commissioner of Sales Tax (Orissa High Court) HC held that that the expression ‘tin containers’ is to be understood in the normal commercial and trade parlance and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin containers. […]
