Exemption from Additional Excise duty to fabrics not result into levy of VAT: Orissa HC

Basudev Textiles Vs State of Odisha (Orissa High Court) 1. The challenge in the present petition is to an assessment order dated 18th July, 2016 passed by the Sales Tax Officer (STO), Mayurbhanj Circle, Baripada raising a demand and consequential penalty under Section 43 of the Odisha Value Added Tax Act (OVAT Act) for the period 26th September, 2006 to 31st March, 2008. While directing notice to issue in the present petition on 18th November, 2016, this Court stayed the impugned assessment order. That interim order has continued since. 2. In the last over six years no counter affidavit has be...