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TMI Blog2022 (8) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... side? - express language of Entry 16 in Part 1 of Orissa Entry Tax Act which dealt with Tobacco and Tobacco products which were genus and species of tobacco and not different manufactured commodity like Bidi, Gudakhu, Cigarette, Pan Masala Zarda etc. - HELD THAT:- Although learned counsel for the Petitioner sought to contend that under Entry 31 cigarette and lighter is a separate item and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 30th April, 2012 passed by the Orissa Sales Tax Tribunal (Tribunal) in S.A. No.80(ET) of 2010-2011, the following questions of law were framed by this Court for consideration: 2. Whether in the facts and circumstances of the case the Tribunal was justified in not considering that the legislature had consciously not included Bidi as a manufactured finished product in the schedule of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured finished product under Section 26 of the OET Act when such finished product i.e. Bidi is not a scheduled goods and Tobacco was only one of the ingredients for manufacture of such finished product? 5. Whether the Tribunal was justified to uphold the levy of penalty @ twice the amount of tax assessed when levy of entry tax on sale of Bidi was not a schedule goods and whether or not it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tobacco component in a rolled Kendu leaves and the said bidis are manufactured tobacco. No doubt there is no direct entry of bid in the Schedule of the O.E.T. Act but as per common commercial parlance it is a tobacco product used in the rural India. So, bidi is a Scheduled goods under the O.E.T. Act and it is exigible to 1% of entry tax which has already been decided by both the lower forums which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try 31 cigarette and lighter is a separate item and therefore unless there is a separate entry for bidi it would not be amenable to entry tax in terms of the OET Act, the Court is unable to agree with the above contention. The expression tobacco and tobacco products is wide enough to include bidi and therefore, the Tribunal has not committed any legal error in coming to the conclusion as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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