ASHOK SERVICE CENTRE & ANOTHER ETC. vs STATE OF ORISSA

The Supreme Court interpreted Section 8 of the Orissa Sales Tax Act, 1947, which prohibits taxing the same goods at more than one point in a series of sales. The Court held that the provisions of the Principal Act apply mutatis mutandis to the additional tax under the Orissa Additional Sales Tax Act, 1975, as amended in 1979. The Court ruled that the additional tax is subject to the same limitations as the Principal Act, thereby allowing the applicability of Section 8 to the additional tax, which was contested by the State Government.