1988 (4) TMI 397

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....has been filed for quashing the orders passed by the Sales Tax Officer, Puri II Circle, rejecting the refund application filed under section 14-A of the Orissa Sales Tax Act (then in force), confirmed on revision by the Commissioner. 2.. Petitioner No. 2 had started a flour mill in the month of December, 1974 in the name and style of M/s. Mahalaxmi Flour and Oil Mills which went into production....

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.... Prasad v. Sales Tax Officer, Balasore Circle [1973] 32 STC 332 which was based on the decision of the Supreme Court in Ashoka Marketing Ltd. v. State of Bihar [1970] 26 STC 254 where section 14-A itself was held to be ultra vires. In close proximity, this Court also took similar view in the case of Orissa Cement Limited v. State of Orissa (O.J.C. No. 435 of 1972 decided on 14th March, 1973). 3....