JUDGMENT

1. Two questions have been urged by the Assessee-Dealer in the present revision petition arising from an order dated 29th January, 2015 passed by the Orissa Sales Tax Tribunal (Tribunal) in S.A. No.215 (ET)/2013-14 filed by the Petitioner for the period 1st April, 2008 to 30th September, 2011. The said questions read as under:

'(i) Whether levy under Section 3 of the Odisha Entry Tax Act, 1999 is attracted on scheduled goods imported from outside the territory of India?

(ii) Whether in the facts and circumstances of the case levy of penalty U/s.10(2) of the Act is warranted?' 

2. As far as the first question is concerned, the issue now stands settled by the decision dated 9th October 2017 of the Supreme Court of India in State of Kerala v. Fr. William Fernandez, (2021) 11 SCC 705. Consequently, the Court declines to frame question No.(i) as urged. 

3. As far as the question No. (ii) is concerned, with the legal position having been settled only in October 2017, most of the Dealers-Assessees were under bona fide impression that Entry Tax would not payable on goods imported into India. Therefore, it could reasonably be contended that till such time there was no willful or deliber