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1 - 7 of 7 (0.20 seconds)Orissa Entry Tax Act, 1999
Section 16 in Orissa Entry Tax Act, 1999 [Entire Act]
Article 226 in Constitution of India [Constitution]
P.S. Apparels vs Deputy Commercial Tax Officer, T. Nagar ... on 4 April, 1994
8. The question of whether turnover from sale of REP Licences
was to be taxed as ‘turnover’ under the provisions of the Commercial
https://www.mhc.tn.gov.in/judis
4/12
W.P.No.36653 of 2006
Tax enactments was pending at the instance of several assessees before
the Courts and ultimately stood resolved on 04.04.1994 by the Division
Bench of this Court in the case of P.S.Apparels V. Deputy Commercial
Tax Officer, T.Nagar East Assessment Circle, Madras (94 STC 139).
Thus, excluding the period till 04.04.1994, the issuance of notice on
27.03.1998 was within a period of five years as prescribed by the Act.
Ujagar Prints Etc vs Union Of India & Ors. Etc on 4 November, 1988
9. She would rely on a judgment of the Constitution Bench of the
Hon’ble Supreme Court in the case of Ujagar Prints and Ors. V. Union
of India and Ors. (74 STC 401), specifically the opinion of
S.Ranganathan., J. and a decision of learned Single Judge of this Court
passed in the case of M/s.IFB Industries Ltd vs The Assistant
Commissioner, Nungambakkam Assessment Circle and others in
W.P.No.18187 of 2021 & batch dated 11.12.2023.
Tvl.Surana Industries Ltd vs Assistant Commissioner (Ct) Koyambedu ... on 12 April, 2016
In the case of IPB Industries (supra) relied upon by the
Revenue, the argument of limitation was taken in the context of the
Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 (Entry
Tax Act). The learned Single Judge noted the position that in that Entry
Tax Act, there is no statutory limitation for the conduct of re-
assessments.
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