1989 (1) TMI 346 - HC - VAT and Sales Tax

Summary

The High Court of Orissa dismissed the writ applications filed by a dealer challenging a notice issued under section 12(5) of the Orissa Sales Tax Act, 1947. The court held that the dealer's liability under the Act would depend on the nature of business carried out, which needs to be determined through an enquiry. The court referred to a previous decision and directed the Sales Tax Officer to conduct an enquiry after allowing the dealer to file a return and submit objections. The court found no reason to interfere with the notice and ordered that proceedings continue after notice to the dealer.