1992 (1) TMI 323

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..... a small-scale industrial unit with the District Industries Centre. Its claim is that it is entitled to exemption from payment of tax while purchasing raw materials for a period of five years with effect from April 23, 1983. Opposite party No. 6 while making assessment of Steel Authority of India Ltd., Rourkela Steel Plant (opposite party No. 1) (described in short as "the SAIL"), held that the pet .....

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..... ms issued by the petitioner were not in order, obviously it shall be affected. In this connection letter of SAIL to the petitioner demanding reimbursement of amount raised against it as tax demand is relevant. We therefore, direct opposite party No. 7 to grant petitioner a reasonable opportunity of being heard before disposal of appeal filed by opposite party No. 1 relating to the assessment year .....

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