Case Law Details
Jay Kishan Dasmall Jute Products (P) Ltd. Vs Assessing Authority-cum-Sales Tax Officer (Orissa High Court)
1. The present revision petition by the Assessee arises from an order dated 23rd February, 2016 passed by the Odisha Sales Tax Tribunal, Cuttack (Tribunal) dismissing the Assessee’s S.A. No.129 (ET) of 2014-15.
2. While admitting this revision petition by the order dated 24th April, 2017 the following questions were framed for consideration by this Court:
“(i) As to whether the imposition of freight charges at the rate of one percent of the purchased value on overall turn over on the basis of the market value without examining the individual vouchers and considering the contention of the Petitioner that the purchased materials at the market rate is inclusive of freight charges sustainable in the eye of law.
(ii) As to whether the imposition of penalty in absence of any mala fide or intentional of evading taxes is justified in the eye of law?”
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