Professional Documents
Culture Documents
ORISSA
Orissa
Sa l es
extensive
Ta x
amendments
motor spirits
Act,
1947.
since
The
then.
Act
With
(Sales Taxation)
ha s
undergone
t he repeal of the
Act on
1st December,
Orissa Sales Tax Act. Apart from the Central Sales Tax Act,
the administration of sales tax in the State is governed by
the following enactments:
1947.
Orissa
R s . 1,00,000 becomes
Sales
Tax
Act,
1947.
turnover during
Further,
is also
a dealer
liable
irrespective
who
is
to pay tax
of the amount
of his turnover.
those
specifically
of
255
the
initially,
exempted
Gradually,
first-point
commodities.
sales
subject
to
th e
Purchase
which
tax
is
now
applies
levied
on
to
19
186
commodities
products,
not
which
e.g.,
specified
are
mostly
agricultural
are
gum,
lac,
subjected
or
etc.
to
animal
Commodities
the last-point
tax.
with a general
chemical,
fertilizer,
goods
or goods
applies
utensils,
scooters,
umbrella,
per cent,
besides,
to
onl y
electric
etc.
ten
p u m p s e t s , motor
17 commodities,
the general
commodities
are
like
cycle,
taxed
at
50 commodities consudered l m xu ri es
go od s
are
ta x e d
12
About
at
16
per cent.
Surcharge:
w.e.f.
Additional
has
been
replaced
by surcharge
turnover exceeds
the
tax
total
aount
of
tax
payable
by
hi m.
This
cent
is
on
not
collectable.
Works
Contract:
Tax
on
works
contract
was
introduced
in
's al e'
to
include
transfer
of
property
in
goods
involved.
su b- gr ou ps :
(i)
Sa l es
to
specified
international
187
cooperative
societies
and
other big
(ii) Sales by or
organisations;
in
the
small-scale
sector..
and
particularly
Goods
enjoying
(i)
those
wheel-chairs
medicines,
(ii)
be e n c o u r a g e d
exempted
for
the
commodities
li k e
gobar
on h u m a n i t a r i a n
handicapped
and
plants,
exempted
nature,
on
administrative
gr o u n d s
or
specified
is sought
amber
grounds,
charkha
to
and
because
of
thei r
and
mining or generation
The concession
processing
of
goods
of electricity or
is allowed
against
for
any
sale
or
in
form of power.
declaration
furnished
industries
in Orissa
of five years
purchase
of
raw
the
has
allowed
for
material
industries
government
which
State
set up on
directly
Further,
or upto
goes
into
the
to encourage small
1.4.1986
tax exemption
by
suc h
that
small
the
scale
go od s
industries
manufactured
subject
are
sold
to
the
in
the
188
in d us tri es
can
exemption
of
materials
fo r
avail
raw
or
deferment
materials,
period
of
in
payment
spare
parts
years
from
of
and
tax
packi ng
the
date
of
in
3 di st ri cts .
From
1.12.1989,
of
m a te ri al s
raw
m a t er ia ls ,
allowed
medium and
large
for
scale
sp ares
a p er io d
of
of
industries
in Zone A.
incentives allowed
it
ma chi ne s,
7 years.
is
pa ck in g
In
5 years
case
in
of
zones
in
lieu
of
deferment
the
industries
ca n
in B,
years
products
in
zone
A.
Sale s
of
finished
opt
for
C zones and 7
of new SSI
in Zone A.
Such units
in
in Zone B and C, 9
more.
modernisation/diversification/expansion
Continuing
uni ts
of
1986
policy
tax on
1980
po l i c y
are
also
have
of
now
the
be e n
u ni ts .
allo wed
finished products
Further,
now a l l o w e d
for an
189
2. Registration
Every
dealer
whose
annual
turnover
exceeds
whose
gross
turnover
exceeds
is
available
to
R s . 10 ,0 00
B e si de s,
dealer
may
also
provisional
who
i nt end s
to
is expected to exceed
Rs .50,000 within a
the
Act,
year.
3. Assessment
R e t u r n s : Un d e r
required
to
Orissa
submit
Sal es
quarterly
Tax
r e t u r n s . The
dealer
returns
is
are
by
may, however,
proof
from
of
the
payment
expiry
of
file
an
The
quarter,
Commissioner
tax.
of e a c h
annual
return
within
return,
30 days
of
a dealer
the
In
has
expiry
of
the year.
of
production
assessing authority
call
concerned
for
accounts
dealer.
accounts,
etc.
if
t he
of
Failure
and
other
to submit
if he thinks
evidences
from
th e
in a
190
Assessment has to be c o m p l e t e d
Assessment
proceedings
five years
from
has
been
any
the
can
within
be reopened
expiry
of
the
under-assessment
th ree
within
relevant
years.
a period of
year
or e s c a p e m e n t
if
of
there
t ax abl e
of
penalty
Or i ss a Sa l es
first
Ta x
getting
Act.
himself
for
defaults
Any
dealer
committed
realising
registered
or
under
tax
the
without
is liable to pay
the due
date
without
reasonable
cause
al s o at tr a ct s
is
whichever is higher,
also
leviable
in ca se s
in w h i c h
any
tax has
Prosecution:
Section
enumerates various
25,
of
the
Orissa
Sales
Tax
Act
Business
himself
carried
registered
on
by
person
though
he
is
liable
who
has
not
to
pay
tax,
two
years
or
fine
or b o t h
return
punishable
with
or
failure
imprisonment
to
hav e
or
file
got
is
Imprisonment
documents.
return
are
Filing
of
o ff en c es
or with fine.
191
ha s
power
to
compound
offences
against
exceed R s . 3,000.
5. Administrative Organisation
Th e
Commissioner
Department.
He
is
of
assisted
Assistant Commissioners,
In Or i ssa ,
Orissa
t he
statistical
by
also
wing
Ta x
is
the
Additional
He a d
of
the
Commissioners,
Commissioner
Entertainment
headquarters
Sa l e s
Tax
and
has
Act,
also
1946
to a d m i n i s t e r
in
the C e n t r a l
includes
which
deals
addition
Sales
taxation,
with
the
to
the
Tax Act.
The
research
and
the
statistical
north,
the Commissioner
comprises
of
administered
There
are
a
by
an
in all
Commissioner
number
also
ranges,
Assistant
nine
ranges
hears
sales
tax
each
Commissioner
in
the
State.
appeals
Commissioner who
administration
The
Assistant
orders
in overall
the
being
of Sales Tax.
against
is
of
range
A zone
range
charge
of
of
including
collection of tax.
A
are
the
Each of
range
is
primary
divided
into
a number
a d m i n i s t r a t i v e uni ts
of
of
27 commercial
tax circles
in the State.
The
circles,
which
the Department.
CTO.
There arc-
Commercial Tax
192
Officer
circle
is in charge
including
powers
as
STO
undertakes
of
the
the
collection
vested
assessment
in
of
wards
which
overall
ar e
of
him
administration
tax.
under
dealers
the
the
also exercises
the
Statute
and
in a d d i t i o n to looking
Each circle
under
He
of
consists
charge
of a number
of
Additional
d ea le rs .
The
which
State
is
thr ee
headed
(Intelligence).
nine
has
by
an
Intelligence
Assistant
investigation
Ranges,
units
consisting
and one
of
one
intelligence
circles
and
functioning
under
the
Additional
Commercial
including
12 unified checkposts
A mobile
Tax Officer
checkposts
of
Commissioner
ea c h
There are
38
(involving some
6. Appeal/Revision
T he
penalty
or
dealer,
a g g r i e v e d by th e o r d e r o f as ses sm en t,
interest
may
appeal
against
order
second
appeal
matters
either
the
before
the
be
order
to
the
Tax
such
Tribunal.
penalty or
However,
on
interest,
Sales Tax.
193
7. Checkposts
Checkposts are manned by one or more STOs along with
ot he r
auxiliary
staff.
checkposts
for
prescribed
form),
challan,
If these
are not
documents.
scrutiny
Goods
of
are
dealers'
bills
found
intercepted
declarations
and
at
the
(in the
other
relevant
satisfactory,
the Sales
after
194