CST & VAT: Orissa VAT : A dealer is entitled to be supplied with materials intended to be used against him in assessment proceeding and his explanation with regard to those materials is bound to be considered by Assessing Officer in assessment order
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[2014] 52 taxmann.com 251 (Orissa)
HIGH COURT OF ORISSA
Deo Ispat Alloys Ltd.
v.
Commissioner of Commercial Taxes, Cuttack*
I. MAHANTY AND B.N. MAHAPATRA, JJ.
W.P. (C) NO. 6245 OF 2014
SEPTEMBER 26, 2014
Section 43 of the Orissa Value Added Tax Act, 2004 - Assessment - Turnover escaping assessment - Period 1-4-2009 to 6-9-2012 - Whether a dealer is entitled to be supplied with materials intended to be used against him in assessment proceeding for rebuttal and his explanation with regard to those materials is bound to be considered by Assessing Officer in assessment order either accepting or rejecting same - Held, yes [Para 18] [In favour of assessee/Matter remanded]
■■■
[2014] 52 taxmann.com 251 (Orissa)
HIGH COURT OF ORISSA
Deo Ispat Alloys Ltd.
v.
Commissioner of Commercial Taxes, Cuttack*
I. MAHANTY AND B.N. MAHAPATRA, JJ.
W.P. (C) NO. 6245 OF 2014
SEPTEMBER 26, 2014
Section 43 of the Orissa Value Added Tax Act, 2004 - Assessment - Turnover escaping assessment - Period 1-4-2009 to 6-9-2012 - Whether a dealer is entitled to be supplied with materials intended to be used against him in assessment proceeding for rebuttal and his explanation with regard to those materials is bound to be considered by Assessing Officer in assessment order either accepting or rejecting same - Held, yes [Para 18] [In favour of assessee/Matter remanded]
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