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State of Orissa Vs. Kalapana Jewellers - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtOrissa High Court
Decided On
Case NumberSpecial Jurisdiction Case No. 13 of 1976
Judge
Reported in[1980]45STC273(Orissa)
AppellantState of Orissa
RespondentKalapana Jewellers
Appellant AdvocateStanding Counsel (S.T.)
Respondent AdvocateNone
Cases ReferredBavchand and Co. v. State of Orissa
Excerpt:
- motor vehicles act, 1988 [c.a. no. 59/1988]section 173(1) proviso; [d. biswas, amitava roy & i.a.ansari, jj] appeal without statutory deposit but within limitation/or extended period of limitation maintainability - held, if the provision of a statute speaks of entertainment of appeal, it denotes that the appeal cannot be admitted to consideration unless other requirements are complied with. the provision of sub-section (1) of section 173 permits filing of an appeal against an award within 90 days with a rider in the first proviso that such appeal filed cannot be entertained unless the statutory deposit is made. the period of limitation is applicable only to the filing of the appeal and not to the deposit to be made. it, therefore, appears that an appeal filed under section 173 cannot..........ornaments will be taxed at the rate of 5 per cent as per sub-section (1) of section 5 of the orissa sales tax act instead of 7 per cent as per entry in serial no. 27 of the taxable goods?2. the relevant period is the financial year of 1971-72. the facts of this case are the same as in the case of bavchand and co. v. state of orissa [1976] 38 s.t.c. 42 and, for the reasons recorded in the said judgment, our answer to the question referred is:3. on the facts and in the circumstance of the case, the additional sales tax tribunal was wrong in holding that gold and silver ornaments were exigible to tax at the general rate of 5 per cent as per section 5(1) of the orissa sales tax act, but the same were exigible to tax at the rate of 7 per cent under serial no. 27 of the list of taxable.....
Judgment:

R.N. Misra, J.

1. This is a reference under Section 24(1) of the Orissa Sales Tax Act of 1947 at the instance of the revenue and the following question has been referred by the Additional Sales Tax Tribunal for opinion of the court:

Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is justified in holding that gold and silver ornaments will be taxed at the rate of 5 per cent as per Sub-section (1) of Section 5 of the Orissa Sales Tax Act instead of 7 per cent as per entry in serial No. 27 of the taxable goods?

2. The relevant period is the financial year of 1971-72. The facts of this case are the same as in the case of Bavchand and Co. v. State of Orissa [1976] 38 S.T.C. 42 and, for the reasons recorded in the said judgment, our answer to the question referred is:

3. On the facts and in the circumstance of the case, the Additional Sales Tax Tribunal was wrong in holding that gold and silver ornaments were exigible to tax at the general rate of 5 per cent as per Section 5(1) of the Orissa Sales Tax Act, but the same were exigible to tax at the rate of 7 per cent under serial No. 27 of the list of taxable goods with effect from 15th May, 1970.

4. As there is no appearance for the assessee in spite of notice, there would be no order for costs.

N.K. Das, J.

I agree.


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