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Judgment
This matter is taken up through Hybrid mode.
Heard Mr. Jagabandhu Sahoo, learned Senior Counsel assisted by Ms. Kajal Sahoo, learned counsel appearing for the revision petitioner.
The revision petition is admitted to be heard on the following questions of law:
(1) Whether sale of the component parts of the air pollution control equipments come under serial no.114 in List C vide Finance Department Notification No.14691-CTA-37/2001 dated 31.03.2001 (vide SRO No.153/2001) to be taxed at the rate of 8% as machinery ?
(2) Whether disallowance of claim of deduction from the gross turnover towards sales effected to M/s. Alstom Power India Ltd. amounting to Rs.69,68,732/- as against the declaration Form XXXIV under Section 5(2)(A)(a)(ii) of the OST Act is lawful and valid ?
(3) Whether upholding rate of tax at the rate of 12% in lieu of 4% on sale of goods worth Rs.13,66,906.86 is lawful, proper and can be sustained in law ?
Issue notice
Notice is made returnable on 08.05.2023.
Since Mr. S.S. Padhi, learned Standing Counsel for the CT & GST Department appears and waives notice for the opposite party, no formal notice is called for.
The Registry is directed to procure the assessment records from the Sales Tax Officer, Rourkela-I Circle, Rourkela.
Today Ms. Kajal Sahoo, learned counsel has filed a memorandum containing some records. The said memorandum is taken on record.
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