After examination of the books of accounts produced, an extra demand of Rs.19,25,41,763.00 was raised.
The appellant, a Public Sector Undertaking carries on business in manufacture and sale of Iron Steel and Chemical Fertiliser as its finished product and bi product, surplus and rejected articles, in companyrse of inter state trade and companymerce and export.
Questioning companyrectness of the assessment made, an appeal was preferred before the Assistant Commissioner of Sales Tax, Sundergarh Range, Rourkela.
10,37,23,857.45 Export Sales Rs.
An application for stay was also filed.
There shall be interim stay in the meanwhile.
The said order was challenged before the High Court and, as numbered above, by the impugned order, the High Court disposed of the said petition without expressing any opinion on merits but observing that the matter was under examination by this Court.
A few days thereafter, on 19.04.2006, the Assistant Commissioner disposed of the appeal filed dismissing the same and companyfirming the order of assessment.
An application for revision was filed before the Commissioner, who, by order dated 28.12.2005 in Revision Case No.
In the said special leave petition, several States and Union Territories were impleaded as opposite parties because it was pointed out that requisite tax under the Act had already been paid in different States and Union territories.
Accordingly tax was levied.
The appellant Company had disclosed net sale and transfer of goods during the year under assessment in question as follows Sales U s 8 l a b Rs.714,18,82,639.06 Sales U s 8 2 b Rs.
The Assistant Commissioner directed payment of part of the demand.
Apart from that, the appellant Company effects transfer of stock of goods to its branches located at various places of the companyntry.
During the pendency of the appeal, an application for stay was filed.
The said order was questioned in S.L.P. C No.5314/2006.
Dr. ARIJIT PASAYAT, J. Leave granted.
Challenge in this appeal is to the order passed by a Division Bench of the Orissa High Court disposing of the writ petition without any decision on merits because in respect of the assessment year in question, i.e. 2001 02, an order was earlier passed by this Court on 31.03.2006.
For the assessment year 2001 02, numberice was issued under Rule 12 5 of the Central Sales Tax Orissa , Rules, 1957 in short Central Rules for the purpose of assessment under Central Sales Tax Act, 1956 in short the Act .
By order dated 14.08.2006, the Commissioner directed deposit of Rs.15.00 Crores.
A Second Appeal was filed before the Orissa Sales Tax Tribunal in short the Tribunal .
A brief reference to the factual aspects will be necessary.
