2023 (6) TMI 639

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..... iew of the judgment of the Supreme Court of India in Commissioner of Commercial Taxes v. M/s. Bajaj Auto Ltd. [ 2016 (11) TMI 31 - SUPREME COURT] where it was held that on a conjoint reading of Section 5 of the OST Act, Section 4 of the OET Act and Rule 18 of the Rules, we are of the considered opinion that the amount of surcharge under Section 5A of the OST Act is to be levied before deducting .....

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..... The impugned order of the Tribunal is accordingly set aside. The matter will now be remitted to the Assessing Officer to re-compute the demand - revision petition is disposed of. - S. T. REV. No. 25 of 2014 - - - Dated:- 4-1-2023 - DR. S. MURALIDHAR AND MR. M. S. RAMAN, JJ. For the Appellant : Sunil Mishra , Additional Standing Counsel For the Respondent : S. K. Dwivedy ORD .....

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..... int reading of Section 5 of the OST Act, Section 4 of the OET Act and Rule 18 of the Rules, the surcharge under Section 5A is to be levied before deducting the amount of entry tax paid by the dealer ? 3. As far as the first question is concerned, the matter is no longer res integra. It stands covered against the dealer and in favour of the Department in view of the judgment of the Supreme Court .....

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