Orissa Sales Tax Act s.25(1)(a)

Orissa Sales Tax Act s.25(1)(a) — the law in short

What the courts have decided on section Orissa Sales Tax Act s.25(1)(a), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Hindustan Steel Ltd v State of Orissa Supreme CourtCuts both waysPartly overruled — read this first
  Must penalty be imposed just because the law permits it?
  No. Penalty is discretionary and is not to be imposed merely because it is lawful to do so — and not at all for a technical or venial breach, or where the default flowed from a bona fide belief.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.