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2022 (7) TMI 424

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..... demand was raised under the OET Act provided to the Assessee, it cannot be expected that the Assessee would be able to meet the queries raised on the work done by the karigars. Consequently, neither the levy of entry tax nor the consequential penalty is sustainable in law. The questions framed by this Court are answered in favour of the Assessee and against the Department by holding that the Tribunal erred in restoring the assessment order and further that in the absence of service of notice in Form E-30 in terms of Rule 15B of the OET Rules accompanied by the AVR in Form E27, the assessment framed under Section 9C of the OET Act is not valid. The revision petition is disposed of. - STREV No.75 of 2013 - - - Dated:- 6-7-2022 - D .....

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..... to be valid and thereby the assessing authority has acted within his jurisdiction? On the same date, the operation of the impugned order was stayed by this Court. 3. The background facts are that the Assessee is a registered dealer engaged in the business of purchase and sale of gold and silver ornaments including decorative silver ornaments. The Assessee receives old and used ornaments from the customers/purchasers and gives them to local karigars who in turn re-make and repair the jewellery. 4. It appears that an audit team being constituted by the sales tax department visited the business premises of the Petitioner on 18th February, 2009 after issuing notice under Section 41 of the Odisha Value Added Tax Act, 2004 (OVAT Act) .....

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..... of the Assessee and deleting demand raised by the AO/STO, the Department went in appeal before the Tribunal. In the impugned order, the Tribunal observed as under: As envisaged the goods entered into local area is a subject to levy of the Entry Tax. But in the instant case in support of his contention that the business was confined to local area are not supported by evidences. As mentioned in the assessment order the karigar makes new ornaments out of the gold and silver. But on examination of the books of account submitted before the learned STO there is no mention about the quantum of old gold/old silver received only the amount is mentioned. Since the karigar is not a registered dealer the evidence as to the payment of Entry Tax .....

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