1996 (1) TMI 391

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....tition is whether the levy of tax by an order of assessment made by the Sales Tax Officer, Sambalpur, I Circle, Sambalpur (opposite party No. 2), under the provisions of the Central Sales Tax (Orissa) Rules, 1957 (in short, "the Rules") treating "distilled water" as different from "water", is in accordance with law. 2.. The dispute relates to the assessment year 1988-89. On the basis of Auditor....

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....rit application is not ordinarily entertained against an order of assessment, considering the fact that no disputed fact was involved and an interpretation of the entry was required to be made, the writ application was admitted.   3. Entry 39 relates to "water" and admittedly the expression "distilled water" is not used. The entry reads as follows: "39. Water but not aerated or mineral ....