9911796707
TMI Blog2010 (3) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... tate as held by them. The order of assessing authority as well as the revisional authority which were totally based upon the observation of the Andhra Pradesh Sales Tax Tribunal, cannot be allowed to sustain. Accordingly, we set aside the order dated March 20, 2007 passed by the Assistant Commissioner of Commercial Taxes, Puri Range, Bhubaneswar under annexure 9 and the order dated June 11, 2007 passed by the Commissioner of Sales Tax, Orissa in suo motu Revision Case - - - - - Dated:- 9-3-2010 - DAS B.P. AND NAYAK B.K., JJ. B. P. DAS J. The petitioner, M/s. National Aluminium Company Ltd. (in short, the NALCO ), which is a public sector undertaking, has challenged in this writ application the order dated June 11, 2007 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch it should be treated as intra-State sale within the State of Orissa. The aforesaid observation of the Andhra Pradesh Sales Tax Tribunal was challenged by NALCO before the apex court and the apex court while disposing of the matter in the case of National Aluminium Co. Ltd. v. State of A.P [2008] 14 VST 351 held that the scope of consideration before the Tribunal was very limited as to whether any sale took place within the State of Andhra Pradesh and having decided that issue, the Tribunal was not required to go into any other questions particularly when the relevant factors were not before it. The apex court has further held that to come to a conclusion that there was an intra-State sale within the State of Orissa, materials were req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions are to be treated as intra-State sales. According to Mr. Sharma, learned counsel for the petitioner, there is no other material before the authority to come to such a conclusion. According to him, the finding of the revisional authority that the sale of DEPB amounting to Rs. 67,34,58,145 effected by NALCO during the year 2000-01 is subject to levy of tax under OST Act which has escaped assessment made under section 12(4) of the OST Act for the said year, is contrary to the record maintained by the petitioner in course of his business transaction. A bare perusal of the order of the Assistant Commissioner of Sales Tax, Puri Range, Bhubaneswar as well as order passed by the Commissioner of Sales Tax, Orissa under annexure 1 would sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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