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TMI Blog2021 (9) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... result in depriving the Petitioner of the concession to which it is statutorily entitled. In other words NALCO cannot be made to suffer for the failure of the authority concerned to mention in the registration certificate issued under the OST Act that the above items are raw materials. Whether under the facts and circumstances of the case, no Entry Tax is excisable on purchase of raw material such as Coal, Caustic Soda, HFO and LDO, upto 6 th November 2000 in view of Rule 3(4) (b) as existed prior to 2nd amendment of OET Rules? - HELD THAT:- The position under the OET Rules after 6th November 2000 was that, in terms of Rule 3 (4) of the OET Rules, goods specified in Parts I and II of the Schedule to the OET Act when used as raw materials by a manufacturer on its first entry in a local area other than that specified in clause (a) above shall not be exigible to tax. Rule 3 (4) (a) envisages the entry of the goods in a local area notified as a municipality or municipal corporation or a notified area council, in which case the goods would be exigible to tax at 50 % of the rate to which they are exigible under Rules 3 (2) and 3 (4) of the OET Rules. However, if the entry i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the Petitioner that of the above three questions, question No.2 is peculiar to STREV No.31 of 2012 and not to the other three revision petitions since the said revision petition pertains to assessment year 1999-2000. 5. The background facts are that NALCO is a Public Sector Undertaking having its registered office at Bhubaneswar and having the following units: (i) 8.00 Lakh Tons per year Aluminium Refinery Plant at Damanjodi in the district of Koraput. Presently enhanced to 15.75 Lakhs Tons per Annum. (ii) 2.10 Lakh Tons per year Aluminum Smelter Plant at Angul in the district of Angul (here-in-after referred to as Smelter Plant ). Presently enhanced to 3.45 Lakhs Tons per Annum. (iii) Thermal Captive Power Plant of 720 Megawatt meant for Smelter Plant at Angul (here-in-after referred to as CPP ). Presently enhanced to 960 Megawatt. 6. NALCO had got itself registered under the Central Sales Tax Act, 1957. It was allotted a separate registration under the Orissa Sales Tax Act (OST Act). The Smelter Plant was issued a registration certificate dated 20th May, 1982. For the Captive Power Plant (CPP), a separate registration certificate dated 16 th Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioning of the aforementioned items in the registration certificate. 13. In an order dated 30th April, 2012 in the said application, the Tribunal agreed with the Petitioner that said items were mentioned in the registration certificate. However, the Tribunal observed that in this document these items are not described as raw materials. The second reason was that the said items appeared to be added with effect from 14th March 1987 but there is no whisper that these are added to which column of their original registration certificate. Only because they were not subsequently mentioned as raw materials , the Tribunal held that there is no apparent mistake in its earlier order necessitating rectification. 14. Thereafter, the present revision petitions were filed. 15. This Court has heard submissions of Mr. Choudhury, learned counsel for the Petitioner and Mr. Mishra, learned Additional Standing Counsel for the Opposite Party. 16. At the outset, it requires to be noticed that under Section 5 of the OST Act, where a registered dealer purchases goods of the class or classes specified in the certificate of registration as being intended for use within the State of Orissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified in clause (a) above shall not be exigible to tax. Rule 3 (4) (a) envisages the entry of the goods in a local area notified as a municipality or municipal corporation or a notified area council, in which case the goods would be exigible to tax at 50 % of the rate to which they are exigible under Rules 3 (2) and 3 (4) of the OET Rules. However, if the entry is in a local area other than municipality, municipal corporation or notified area council then no tax would be leviable. 22. As far as the present case is concerned, there is no dispute between the parties that its CPP and Smelter Plant are both located in a Gram Panchayat. In fact, this has been acknowledged in the impugned order of the Tribunal where in para-29, it observed as under: 29. The last but not the least contention on behalf of the appellant is that in the impugned order, the ld. ACST has committed error by levying entry tax on the said goods upto 6th November 2000 as both the CPP plant and Smelter plant at Angul are situated within one Gram Panchayat and as provided under Class-B of sub-rule-4 of rule-3 before second amendment of OET Rules, these goods when brought into the said Gram Panchayat to be u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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