Supply of Ballast and Chips as “Minerals” falls under Entry 117 of Taxable List subject to Tax @ 4%: Orissa HC directs to Re Compute Tax Liability [Read Order]

By Kalyani B. Nair - On April 11, 2023 1:00 pm - 2 mins read
Supply of Ballast and Chips - Ballast - Chips - Minerals - Tax - Orissa High Court - Re Compute Tax Liability - Tax Liability - taxscan

The Orissa High Court directed the Assessing Officer to re compute tax liability and ruled that the supply of ballast and chips as “minerals” falls under Entry 117 of taxable list subject to tax at 4%. The petitioner, M/s Saraswati Stone Quarry is a registered dealer under the Odisha Sales Tax Act (OST)1947, having stone…

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