1970 (4) TMI 130 - SC - VAT and Sales Tax

Whether in view of section 9(3) of the Central Act, the assessee is entitled to the rebate provided in section 13(8) of the Orissa Act? Held that - Allow this appeal and set aside the order of the High Court and issue a direction to the respondents to grant to the appellant the rebate provided in section 13(8) of the Orissa Act.

Summary

The Supreme Court held that the appellant is entitled to the rebate provided in section 13(8) of the Orissa Sales Tax Act, as it is part of the process of tax collection. The Court allowed the appeal, set aside the High Court's order, and directed the respondents to grant the appellant the rebate. The respondents were also ordered to pay the costs of the appellant in both the Supreme Court and the High Court. Appeal allowed.