1996 (6) TMI 329 - HC - VAT and Sales Tax

Summary

The petitioners sought direction for Sales Tax Officer to issue form I-B for tax concession under Orissa Sales Tax Act. Court held that detailed analysis is not required at form issuance stage. Sales Tax Officer cannot prejudge manufacturing involvement. Sales Tax Officer directed to issue form I-B to petitioner. Assessments to be done promptly. Writ application allowed.