1992 (1) TMI 323

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....hort "the Act"). It is assessed to sales tax by opposite party No. 2. Petitioner's unit is registered as a small-scale industrial unit with the District Industries Centre. Its claim is that it is entitled to exemption from payment of tax while purchasing raw materials for a period of five years with effect from April 23, 1983. Opposite party No. 6 while making assessment of Steel Authority of Indi....

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....e 51 of the Orissa Sales Tax Rules, 1947 (in short "the Rules"). If the appellate authority holds that forms issued by the petitioner were not in order, obviously it shall be affected. In this connection letter of SAIL to the petitioner demanding reimbursement of amount raised against it as tax demand is relevant. We therefore, direct opposite party No. 7 to grant petitioner a reasonable opportuni....