Commr.Of Commercial Tax & Ors vs M/S Bajaj Auto Ltd.& Anr

The Supreme Court addressed the legality of the High Court's judgment regarding the computation of surcharge under the Orissa Sales Tax Act, 1947 (OST Act) and the Orissa Entry Tax Act, 1999 (OET Act). The Court held that the provisions of the OET Act do not alter the computation method prescribed in Section 5A of the OST Act, affirming that the surcharge must be calculated on the total sales tax liability without deductions for entry tax. The Court upheld the High Court's decision, thereby allowing the respondents' petitions against the surcharge demand.