https://www.taxtmi.com/caselaws?id=288422 The court ruled in favor of the petitioner, M/s. B. Engineers & Builders Ltd., in their claim for reimbursement of Orissa Sales Tax levied on works contract for assessment years 1998-1999, 1999-2000, and 2000-2001. The court found that the circulars issued by the Department of Water Resources were contrary to statutory provisions and the terms of the contract. The court quashed the clarification letter and directed the respondents to grant appropriate reimbursement as claimed by the petitioner. Justice R.N. Biswal concurred with the judgment. en-us Tue, 05 Aug 2008 00:00:00 +0530 Sat, 06 Jun 2020 09:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288422 The court ruled in favor of the petitioner, M/s. B. Engineers & Builders Ltd., in their claim for reimbursement of Orissa Sales Tax levied on works contract for assessment years 1998-1999, 1999-2000, and 2000-2001. The court found that the circulars issued by the Department of Water Resources were contrary to statutory provisions and the terms of the contract. The court quashed the clarification letter and directed the respondents to grant appropriate reimbursement as claimed by the petitioner. Justice R.N. Biswal concurred with the judgment. Case-Laws VAT and Sales Tax Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288422