This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Ballasts or boulders or chips are mineral for Sales Tax levy: Orissa HC
Case Law Details
- Case Name
- State of Orissa Vs M/s. D. K. Construction (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Ballasts or boulders or chips being mineral as per Entry 117 of the taxable list are exigible to tax at the rate of 4% of taxable list. Moreover, the appeal has been purportedly filed before the Tribunal with proper perspective and there is no defect in raising any such plea before it. It has already been observed that rightly the Tribunal has excluded the loading charges from the computation of the sales tax in STREV No.101 of 2011. Thus, the findings of the Tribunal in all the second appeals are correct and legal and we confirm the said orders of the Tribunal.
Full Text of the High Court Jud...
