Case Law Details
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 been filed by the Department.
3. The background facts are that the Petitioner-dealer carries on business of Textiles Fabrics on both wholesale and retail basis. The Petitioner effects purchases both from the inside and outside the State of Odisha but sells goods only inside the State of Odisha.
4. The A.G. Audit Team detected short levy of tax for the aforementioned period on the goods sold by the dealer and, accordingly, on that basis the AO finalized the assessment and raised a demand under Section 43 of the OVAT Act.
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