Orissa Value Added Tax Act, 2004 – Section 42(6) – Audit assessment – Further time – Power of Commissioner/ Assessing Authority — Necessity for referring the matter to three-Judges is to have consistency and clarity in the law of precedents and certainly to avoid having multiple judgements drawing subtle distinction between one another.
SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF SALES TAX ODISHA AND OTHERS — Appellant Vs. M/S. ESSEL MINING AND INDUSTRIES LTD AND ANOTHER — Respondent ( Before : Uday…