Supreme Court says states can levy extra sales tax
In short
The Supreme Court, in a seven-judge Bench led by CJI Surya Kant, said the Orissa Sales Tax Act case no longer needs a ruling because the disputed parts were changed and GST now covers the issue.
This matters because it ends the case without a new judgment on the old question. What exactly remains open for future tax disputes is not fully stated in the available reporting.
What the reporting says
The seven-judge Supreme Court Bench led by CJI Surya Kant said the Orissa Sales Tax Act reference no longer needs adjudication because the challenged provisions have been amended and GST now governs the issue. The court’s move closes the case as academic rather than issuing a fresh ruling on the merits. The immediate consequence is legal closure, while the broader tax question is now framed by GST.
Why it matters
The seven-judge Supreme Court Bench led by CJI Surya Kant said the reference in the Orissa Sales Tax Act matter had become academic because the challenged provisions were amended and GST now governs the issue going forward. That means the court did not need to decide the old reference on the merits. The reporting does not spell out the tax amounts involved or any immediate financial impact.