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TMI Blog2021 (10) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS M/S BAJAJ AUTO LTD. ANOTHER [ 2016 (11) TMI 31 - SUPREME COURT] , whereby it was held that surcharge is payable on the amount of the tax due under the OST Act before adjustment of the tax paid under the Entry Tax Act, the impugned order dated 20th February, 2017 was passed re-computing the surcharge payable in terms of the said judgment. It was re-computed as ₹ 17,00,448/- and toge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the factual position there was different. Demand set aside - petition disposed off. - W.P.(C) No. 4538 of 2017 - - - Dated:- 1-9-2021 - THE CHIEF JUSTICE AND JUSTICE B.P. ROUTRAY For the Appellant : Mr. R.P. Kar and B.P. Mohanty, Advocates For the Respondent : Mr.Sunil Mishra, ASC for CT GST ORDER 1. This matter is taken up through video conferencing mode. 2. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of this Court in W.P.(C) No.5186 of 2006. In the said order this Court noted that a Division Bench of this Court had in M/s. Bajaj Auto Limited v. State of Orissa 2007 (I) OLR 415 held that the surcharge is to be calculated after setting off of the entry tax against the OST payable. The matter was accordingly remitted to Opposite Party No.3 for re-computation of the surcharge. In the reassessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together with interest ₹ 18,63,971/-. The total amount payable was determined for the year 2002-03 as ₹ 35,64,419/-. A demand of that date under Section 13(6) of the OST Act was also raised. 7. In identical circumstances, this Court has by order dated 26th August 2021 in W.P.(C) No. 14486 of 2021 and batch (M/s. Neelam Motors v. Deputy Commissioner of Sales Tax, Sambalpur-II Circle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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