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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 ..... i.e. S.A. Nos.50 to 53 of 2010-11. 3. While admitting these revision petitions on 6th November 2012, the following three questions of law were framed by this Court: "a) Whether under the facts and circumstances of the case, the Petitioner is entitled to concessional rate of Entry Tax under Rule 3(4) (b) of the O.E.T. Rules, on the purchase of raw materials like Coal, Caustic Soda, HFO and LDO etc., as admittedly, these goods are specified in part I and part II of the Schedule to the O.E.T. Act? b) 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 6th November 2000 in view of Rule 3(4) (b) as existed prior to 2nd amendment of OET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 16th August 1985, was issued under the OST Act and on introduction of the Orissa Value Added Tax Act, 2004 (OVAT Act), a separate registration number was allotted by the Sales Tax Department for the CPP and Smelter Plant. 7. During 1999-2000, NALCO had purchased coal from M/s. Mahanadi Coal Fields Ltd. (MCL) and other goods like Caustic Soda, HFO and LDO from various registered dealers inside Orissa and use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21st November 2011, concluded that Coal, Caustic Soda, HFO and LDO, the raw materials used in the generation of electricity, did not find mention in the registration certificate issued under the OST Act. Therefore, the concessional rate of entry tax was disallowed on a purchase of such raw materials. 12. Thereafter, the NALCO preferred an application under Section 20 of the OET Act on 3rd February 2012, before the Tribunal for rectification of the mistake concerning non-mentioning 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 obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned items viz., Coal, Caustic Soda, HFO and LDO by an entry made with effect from 14th March, 1987. To say that the entry should have further mentioned that these were "raw materials" is, in the considered view of the Court, hyper technical. There appears to be no dispute between the parties that in fact those materials were used as raw materials by the Petitioner. In fact, in its original order dated 21st November 2011, the Tribunal accepted that these materials were in fact used as raw materials. 19. It appears to the Court with the above essential fact not being in doubt by anybody, the mere fact that the registration certificate does not mention them as raw materials cannot result in depriving the Petitioner of the concession to whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Pancha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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