AIR 2016 SUPREME COURT 5014 ::(2016) 2 CLR 1111 (SC) ::2016 (16) SCC 83 ::(2016) 10 Scale 424 ::AIR 2017 SC (Civil) 651 ::(2017) 123 Cut LT 491 ::2017 (173) AIC (SOC) 22 (SC)

Supreme Court Of India

(From : Orissa)*

Hon'ble Judge(s): Shiva Kirti Singh, R. K. Agrawal , JJ

Orissa Sales Tax Act (14 of 1947) , S.5A— Surcharge - Levy of - Is to be computed on gross sales tax payable without deducting amount of entry tax paid by dealer under S. 4 of Orissa Entry Tax Act. Orissa Entry Tax Act (11 of 1999) , S.4— Orissa Entry Tax Rules (1999) , R.18— 2007 (1) Orissa LR 415, Reversed. Section 5A of the Orissa Sales Tax (OST) Act is a self-contained provision and the surcharge, is leviable at the specified per centum of tax payable under the OST Act. Tax payable under the OST Act is independent of the provisions of Orissa Entry Tax (OET) Act. The assessment or quantification or computation of surcharge shall have to be made in accordance with the provisions of the OST Act. On a plain reading of the provisions of the OST Act as well as the OET Act and the Rules, it can be seen that Section 5A of the OST Act creates a charge and imposes liability on every dealer under the OST Act to pay surcharge @ 10% on the amount of tax payable by him under the OST Act. The provision of set off has been made in the OET Act and the Rules framed thereunder and not in the OST Act. The heading of Section 4 of the OET Act gives a broad idea regarding the provision of set off by way of 'reduction in tax liability'. Sub-sections 1 and 2 of Section 4 of the OET Act provide @page-SC5015 for reduction of liability u....