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TMI Blog2022 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of consistency - HELD THAT:- From the copy of the assessment order for 2004-05, it is evident that the tin containers have been taxed at 4% and not 12%. That order has not been further questioned by the Revenue. Since for the subsequent year the plea of the assessee in the above regard has been accepted there is no reason why even on the principles of consistency it should not govern th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 12-7-2022 - DR. S. MURALIDHAR CHIEF JUSTICE AND R. K. PATTANAIK, JUDGE Petitioner : Mr. K. Sharma, Advocate Opposite Party : Mr. S. Mishra, ASC ORDER Dr. S. Muralidhar, CJ. 1. This is an Assessee s revision petition against the order dated 14th May, 2013 of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.1148/2005-06. 2. By the impugned order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coated with Tin, are tin Container , within the common parlance meaning of the term Tin Containers? (ii) whether the Assessing Authority can treat the products of the petitioner, i.e. containers made out of tin plates, which are steel plates coated within Tin, as Fin Containers in the year 2004- 05, as taxable under Entry-129 of List-C, and deny this treatment in the year 2003-04 and tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not govern the earlier AY i.e. 2003-04. 6. There is merit of the contention of the counsel for the Assessee that the expression tin containers is to be understood the in the normal commercial and trade parlance and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin containers. The essential character of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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