https://www.taxtmi.com/caselaws?id=161160 The Court set aside the order rejecting the refund application under the Orissa Sales Tax Act, emphasizing the necessity of the Commissioner forming a valid opinion based on grounds before withholding a refund. The Court highlighted the importance of considering creditworthiness and directed a fresh consideration by the Commissioner, allowing the petitioner to provide financial stability details for assessment. Compliance with statutory requirements, including forming a genuine opinion and assessing creditworthiness, was underscored in the judgment. en-us Wed, 06 Aug 1997 00:00:00 +0530 Tue, 07 Jan 2014 18:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161160 The Court set aside the order rejecting the refund application under the Orissa Sales Tax Act, emphasizing the necessity of the Commissioner forming a valid opinion based on grounds before withholding a refund. The Court highlighted the importance of considering creditworthiness and directed a fresh consideration by the Commissioner, allowing the petitioner to provide financial stability details for assessment. Compliance with statutory requirements, including forming a genuine opinion and assessing creditworthiness, was underscored in the judgment. Case-Laws VAT and Sales Tax Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161160