sales tax orissa
- Central Sales Tax (Orissa) Amendment Rules, 2010
- Central Sales Tax (Orissa) Amendment Rules, 2011
- Orissa Additional Sales Tax Repealing Act, 1990
- Orissa Notification No: S.R.O. No.19/2015 (22-Jan-15) Central Sales Tax (Odisha) Amendment Rules, 2015
- Orissa VAT Notification No: 1951/CT - 33110 (07-Feb-15) Delegates powers and duties the Deputy Commissioner of Sales Tax
Odisha Sales Tax (Settlement of Arrears) Rules, 2012
... ................. . ................. . Sir/ Madam, . I hereby make an application under sub-section (1) of section 5 of the Orissa Sales Tax (Settlement of Arrears) Act, 2011. . I hereby furnish the following particulars: . 1. Name of the applicant (in block letters) ...
Supreme Court Upholds Constitutional Validity Of Entry Tax
... 3. AIR 1962 SC 1406. 4. Bolani Iron Ores vs State of Orissa [AIR 1975 SC 17]; Bhagatram Rajeev Kumar vs Commissioner of Sales Tax, M.P ...
GST Implementation Abolition Of Check Posts And Alternative Waybill Requirements
... confirmed Yet to be confirmed Form 27 or special permit from the Sales Tax Department (further clarity awaited) 23 Meghalaya Yet to be ... from the Sales Tax Department (further clarity awaited) 26 Orissa Abolished Abolished Tax invoice/ delivery challan 27 Puducherry ...
Doctrine Of Estoppel: Overview
... was bound by its promise & was liable to exempt the appellant from sales tax for a period of three years commencing from the date of production. ... In Jatindra Prasad Das Vs. State of Orissa & others,9 Orissa High Court, held that:. "There can be no estoppel ...
Orissa Entry Tax Rules, 1999
...1594, dt. 01.12.1999, and thus came into force on 01.12.1999. 3. Substituted "Orissa Sales Tax Act, 1947" by the Orissa Entry Tax (Amendment) Rules, 2005, vide Finance Department Notification No. 47971-CTN-3/2005-F. (SRO No. 489/2005), dt. ...
- Orissa Notification No: No. 12846-FIN-CT1-TAX-0028-2012 (25-Apr-15) Odisha Sales tax (Settlement of Arrears) Act: Application for purpose of section 4 shall be made within forty seven months
Orissa VAT CIrcular No: III (I) 38/09/1264/CT (21-Jan-11) Validity Period of Waybills issued to Dealers Assigned to LTUs
...The Deputy / Assistant Commissioners of Sales Tax and Sales Tax Officers have been instructed to specify the validity period of three months at the time of issue of waybills in accordance with ...
Civil Appeal No. 8353 of 2009 (Arising out of SLP (C) No. 19799 of 2008). Case: Hindustan Petroleum Corporation Limited Vs Commissioner of Sales Tax and Anr.. Supreme Court
...Appellant-corporation is a registered dealer in the State of Orissa for the purpose of Central Sales Tax Act, 1956 (for short, "CST Act"). 3. Appellant-corporation sells HSD and SKO by dispatching the said goods from ...
Orissa Value Added Tax (Amendment) Rules, 2010
.... Whereas the said dealer is in arrear of sales tax dues amounting to Rs.......... (Rupees)..................). . You are hereby required to pay the said amount forthwith to the Government Treasury ...
Orissa Entry Tax (Amendment) Act, 2011
...'(aa) "Advance Ruling Authority" means the Orissa Sales Tax Tribunal constituted under sub-section (1) of section 4 of the VAT Act;. (ab) "Advance Ruling" means a determination made by the Advance Ruling ...
Civil Appeal No. 2438 of 2009 (Arising out of SLP(C) No. 21040 of 2008). Case: Indian Oil Corporation Limited Vs Commissioner of Sales Tax and Anr.. Supreme Court
...Appellant-corporation is a registered dealer in the State of Orissa for the purpose of Central Sales Tax Act, 1956 (for short, "CST Act"). Appellant-corporation sells HSD and SKO by despatching the said goods from ...
Orissa Value Added Tax (Amendment) Act, 2010
...(1-a) "Advance Ruling Authority" means the Orissa Sales Tax Tribunal constituted under sub-section (1) of section 4; . (1-b) "Advance Ruling" means a determination made by the Advance Ruling Authority of a ...
Civil Appeal Nos. 5913-5920 and 5921 of 2008. Case: Commissioner of Commercial Taxes and Ors. Vs Bajaj Auto Ltd. and Ors.. Supreme Court
... dated 05.01.2007 rendered by a Division Bench of the High Court of Orissa at Cuttack in Writ Petition (C) being No. 233 of 2002 and connected ... of Motor Vehicles and are registered dealers under the Orissa Sales Tax Act, 1947 (in short 'the OST Act') as well as under the Central Sales ...
Civil Appeal No. 1410 of 2003. Case: Supreme Paper Mills Ltd. Vs Asst. Commnr. Commercial Taxes Calcutta and Ors.. Supreme Court
... it filed necessary returns as required under the Bengal Finance (Sales Tax) Act, 1941 (for short the "1941 Act") and also paid the taxes on the ... the quarter ending 1963-64 on which sales tax was payable under the Orissa Sales Tax Act, 1947 had escaped assessment/had been under-assessed. In ...
Orissa Transport Vehicles (Levy of Toll) Act, 1992
...(a) "barrier" means a barrier established under Section 4 and includes a check post or a barrier established or set up under the Orissa Sales Tax Act, 14 of 1947;. (b) "day" means a period from 12''0 clock mid-night to the 12 O'' clock mid-night next;. (c) "operator" means any person whose ...
Whether State Is An Abettor In Alcohol Related Crimes ?
...In Andhra Pradesh, Orissa, Bihar, Chhattisgarh, Rajasthan, Uttarakhand, Uttar Pradesh, Karnataka and ... alone do not show the whole picture as industry estimates that the sales tax on potable alcohol last year was Rs 1,400 crore. Thus, from my ...
C.A. Nos. 1549-1550 of 2008. Case: Jaiswal Plastic Tubes Ltd. and Ors. Vs State of West Bengal and Ors.. Supreme Court
... or "casual trader" within the meaning of Rule 212 of the West Bengal Sales Tax Rules, 1995 (for short, "the Rules") did not have any obligation to ...The Respondent is a registered dealer under the Orissa Sales Tax Act, 1947 and Central Sales Tax Act, 1956. It has its corporate ...
Indirect Tax Newsletter - November 1, 2012
... The question before the High Court of Orissa was whether imposition of entry tax under the Orissa Entry Tax Act, 1999 ... unit under the Scheme will be entitled to refund of 100% of Central Sales Tax ("CST") paid by it until abolition of CST or five years whichever is ...
Case: In Re: OCL India Limited Vs. Securities and Exchange Board of India
...State of Orissa would also not support them as the Hon'ble Supreme Court in a subsequent ...That Section 25 of the Orissa Sales Tax Act which was in question in the said case imposed a punishment of ...
Civil Appeal No. 5005 of 2007. Case: Commissioner of Commercial Taxes Vs Desai Beedi Company. Supreme Court
... conclusion that since the transactions in question are inter-State sales, the Respondent-dealer would not be exigible to tax for the assessment ... contention, would refer to the decision of this Court in State of Orissa and Anr. v. K.B. Saha and Sons Industries Pvt. Ltd. and Ors. Etc. (2007) 9 ...