1992 (1) TMI 323 - HC - VAT and Sales Tax

Summary

The petitioner, a dealer under the Orissa Sales Tax Act, claimed exemption from tax while purchasing raw materials. The assessment held that the petitioner was entitled to exemption from July 13, 1981, but the petitioner claimed exemption from April 23, 1983. The High Court directed the authority to grant the petitioner a hearing before deciding on the appeal filed by the Steel Authority of India Ltd. The writ application was disposed of with this observation.