1998 (1) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sa sales tax and Central sales tax for the expanded portion of the industrial unit in form 'C'; (c) to issue a writ in the nature of mandamus to opposite party No. 2 to refund the sales tax already collected under duress since October 5, 1992; (d) to pass/issue such other writ/order and/or direction as deemed just and proper in the interest of justice and equity; and (e) to allow the writ petition with costs." 2. The petitioner has in fact challenged the orders vide annexures III-A and III-B to the writ petition made by the Sales Tax Officer, Cuttack-I, Central Circle, Cuttack. It transpires from the impugned orders that the petitioner-dealer is an industry which manufactures refractory bricks. It was set up on August 20, 1971 and it st....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... way of expansion had become a medium unit. The Sales Tax Officer has recorded in unequivocal terms that the expanded part of the S.S.I. unit no doubt would be entitled to I.P.R. benefits, but deferment of payment of tax by such unit is not permissible as per the provisions laid down in S.R.O. referred to above. 5.. Mr. Lal for the commercial taxes as also Mr. Akhil Mohapatra, learned Additional Government Advocate for the State submit that by the above Government notification dated August 16, 1990, although there is indication that in exercise of powers conferred by section 7 of the Orissa Sales Tax Act, 1947, the State Government directed that the classes of registered dealers as specified in column (2) of the Schedule to the notificatio....