Supreme Court · 2016 INSC 996 · Decided 28 October 2016
Commissioner of Commercial Taxes & ORS. v. M/S Bajaj Auto LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 996 · [2016] 7 S.C.R. 1008
- Case number
- CIVIL APPEAL No. 5913/2008
- Decided
- 28 October 2016
- Bench
- SHIVA KIRTI SINGH, R.K. AGRAWAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Orissa Sales Tax Act, 1947 - s.5A - Levy of surcharge under - Co111putatio11 of - Whether surcharge u/s. 5A is to be computed on the gross amount of sales tax or on the net amount of sales tax after setting off or deducting the amount of entry tax - Held: On of s.5 of the Act, s.4 of Entry Tax Act and r.18 of Entry Tax Rules, surcharge uls. 5A is to be levied before deducting the entry tax - Orissa Enfly Tax Act, 1999 - s.4 - Odisha Entry Tax Rules, 1999 - r.18. Interpretation of Statutes - interpretation of Rules made under statutes - Held: The
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