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TMI Blog1981 (9) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, Rourkela Circle. While computing tax, the assessing officer applied the rate of 5 per cent on the sales turnover of sewing machines and spares. The Commissioner entertained a suo motu revision and by his order dated 28th June, 1976, revised the assessment relating to the sales turnover of sewing machines and spares amounting to Rs. 1,20,866.36. He found that the turnover of such goods between 1st April, 1971, and 31st December, 1971, was Rs. 25,183.68 and between 1st January, 1972, and 31st March, 1972, was Rs. 34,702.65. As against the flat rate of 5 per cent applied by the Sales Tax Officer, the Commissioner assessed the first amount at 7 per cent and the second amount at 8 per cent and directed appropriate demands to be raised. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and component parts and accessories thereof In the supplement to the Orissa Gazette dated 17th November, 1961, the report on the administration of the Commercial taxes department for the year 1960-61 was published under the authority of the Chief Secretary to the State Government. In Chapter II of the report, notifications issued during the year were catalogued. Reference was made under item No. (ii) to the relevant notification and the following was stated: "In Finance Department Notification No. 25714-C.T.A.-65/60-F dated the 11th August, 1960, issued under section 5(1) of the Orissa Sales Tax Act, 1947, deleting the entries in columns 2 and 3 against serial No. 47 of the Schedule to the Finance Department Notification No. 33927-C.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As we have pointed out, the gazette notification is not of the Commissioner of Sales Tax though the report emanated from the office of the Commissioner. The report was published under the authority of the Chief Secretary, and it must be taken that the Government approved of what was stated therein. It must, therefore, follow that the State Government accepted the position that the consequence of deletion of entry 47 from the 1957 notification was that the sales turnover of sewing machines and spare parts, with deletion of entry 47, became taxable at the general rate and not under entry 60. The fact that from 1974 onwards the sales turnover of such goods has been made exigible to sales tax at an enhanced rate of 10 per cent is indeed not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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