https://www.taxtmi.com/caselaws?id=155663 Under the second proviso to section 14 of the Orissa Sales Tax Act, 1947, a refund claim is barred where reassessment proceedings are pending, because the provision uses clear and unambiguous language requiring literal construction. A notice issued under section 12(8) was treated as sufficient to constitute an order for reassessment for this purpose, since the proviso extends until reassessment is finalised. Section 14-D was read as operating in a separate field, empowering the Commissioner to withhold refund where the refund order is under appeal or other proceedings, so no inconsistency arose between the two provisions. Refund therefore cannot be granted until the reassessment proceeding ends. en-us Wed, 01 Mar 1989 00:00:00 +0530 Fri, 06 Sep 2013 14:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155663 Under the second proviso to section 14 of the Orissa Sales Tax Act, 1947, a refund claim is barred where reassessment proceedings are pending, because the provision uses clear and unambiguous language requiring literal construction. A notice issued under section 12(8) was treated as sufficient to constitute an order for reassessment for this purpose, since the proviso extends until reassessment is finalised. Section 14-D was read as operating in a separate field, empowering the Commissioner to withhold refund where the refund order is under appeal or other proceedings, so no inconsistency arose between the two provisions. Refund therefore cannot be granted until the reassessment proceeding ends. Case-Laws VAT and Sales Tax Wed, 01 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155663