COMMR.OF COMMERCIAL TAX vs M/S BAJAJ AUTO LTD.

The Supreme Court upheld the High Court's decision regarding the calculation of surcharge under the Orissa Sales Tax Act, 1947, specifically interpreting Sections 5 and 5A of the Act. The Court ruled that the surcharge should be calculated on the gross sales tax payable, without deducting entry tax paid under the Orissa Entry Tax Act, 1999. The judgment clarified that the provisions of the OET Act do not alter the computation method prescribed in the OST Act, thus affirming the High Court's order in favor of the respondents.