Refund claims under the sales tax law are premature until the Tribunal passes its final order on the reference decision.

Refund applications based on a reference decision were premature where the Tribunal had not yet passed the final order required under section 24(5) of the Orissa Sales Tax Act. A reference that decides only the question of law does not by itself complete the statutory process, and refund claims become ripe only after the Tribunal acts in accordance with that decision. Any view expressed on such premature applications will not prejudice a proper refund claim made after the final order.

---

---

Issues: Whether the refund applications were premature in the absence of a final order passed by the Tribunal under section 24(5) of the Orissa Sales Tax Act.

Analysis: The reference made on the taxability of the contract work resulted only in a decision on the question of law, and under section 24(5) the Tribunal was still required to pass the final order in accordance with that decision. Until such final order was made, any application for refund based on the reference decision could not be treated as ripe for consideration. The court further noted that any view taken on such premature applications would not operate against the parties when a proper claim for refund is made after the Tribunal's final order.

Conclusion: The refund applications were premature and not be entertained.

---