1998 (3) TMI 585 - SC - VAT and Sales Tax

DEEMED SALE TRANSFER OF RIGHT TO USE GOODS PORT TRUST PERMITTING IMPORTERS AND EXPORTERS TO USE CERTAIN MACHINERY

Summary

The Supreme Court allowed the appeals against the Orissa High Court judgment in writ petitions filed by the Port Trust challenging sales tax assessment orders for 1990-91 to 1994-95. The High Court had dismissed the writ petitions, stating that the appellant should use the appeal remedy under sales tax law. However, the Supreme Court held that the High Court should have considered the interpretation of the relevant constitutional provision and taxability issues. The High Court judgment was set aside, and the writ petitions were remitted for further consideration.