2021 (4) TMI 1246 - HC - VAT and Sales Tax

Classification of goods - HDPE Bags or HDPE Woven Sacks - Was the commodity sold by the Petitioner for the period in question, HDPE Bags or HDPE Woven Sacks and correspondingly is the said product exigible to tax @ 4% or 8% respectively? HELD THAT - The Revision petition will be heard on the paper books and the records already requisitioned. List for final hearing on 20th July, 2021.

Summary

The High Court of Orissa condoned the delay in filing the revision petition. The court admitted the petition and framed a question regarding the tax rate for the commodity sold by the petitioner. The revision petition will be heard based on paper books and records, with a final hearing scheduled for July 20, 2021.