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Surcharge under OST Act is leviable before deducting entry tax paid by dealer
Case Law Details
- Case Name
- State of Odisha Vs Dua Auto Agency (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
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State of Odisha Vs Dua Auto Agency (Orissa High Court)
As far as the first question is concerned, the matter is no longer res integra. It stands covered against the dealer and in favour of the Department in view of the judgment of the Supreme Court of India in Commissioner of Commercial Taxes v. M/s. Bajaj Auto Ltd. AIR 2016 SC 5014. Consequently, question No.(i) above is answered in favour of the Department by holding that the surcharge under Section 5A of the OST Act is to be levied before deducting the entry tax paid by the dealer pursuant to the Orissa Entry Tax Act, 1999.
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